PENGARUH AUDIT TENURE, ROTASI AUDIT, REPUTASI KAP, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT

Sifonne Adi Wijaya, . (2025) PENGARUH AUDIT TENURE, ROTASI AUDIT, REPUTASI KAP, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of audit tenure, audit rotation, public accounting firm reputation, and audit delay on audit quality in manufacturing companies listed on the Indonesia Stock Exchange. Audit quality is proxied through the Kasznik discretionary accruals model, with data collected from annual financial reports over the period 2019–2023. The research uses 123 companies selected through purposive sampling. Logistic regression is employed for data analysis. The results show that audit tenure, audit rotation, and audit delay do not have a significant effect on audit quality. And public accounting firm reputation have a significant negative effect on audit quality. This indicates that a strong reputation does not always guarantee higher audit quality, and other factors such as auditor competence, workload, and professional ethics may play a more important role. These findings offer valuable insights for auditors, investors, corporate management, and future researchers in understanding the dynamics that shape audit quality in Indonesia. Keywords: Audit Tenure, Audit Rotation, Public Accounting Firm Reputation, Audit Delay, Audit Quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112104] [Pembimbing: Eko Yulianto] [Penguji 1: Khoirul Aswar] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Audit Tenure, Audit Rotation, Public Accounting Firm Reputation, Audit Delay, Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SIFONNE ADI WIJAYA
Date Deposited: 12 Jul 2025 04:57
Last Modified: 15 Jul 2025 08:31
URI: http://repository.upnvj.ac.id/id/eprint/37668

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