Rona Aliyyah Berlin, . (2026) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: PERAN MODERASI EFEKTIVITAS AUDIT INTERNAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to examine the effect of audit fee and audit tenure on audit quality with internal audit effectiveness as a moderating variable. The population of this study consists of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. A total of 267 observations were selected using purposive sampling technique. This study applied a quantitative approach using multiple linear regression analysis and moderation testing processed with STATA version 17. The findings indicate that audit fee and audit tenure do not have a significant effect on audit quality. Internal audit effectiveness is also unable to strengthen the relationship between audit fee and audit quality. However, internal audit effectiveness is proven to moderate the relationship between audit tenure and audit quality. These findings indicate that effective internal audit practices can support the improvement of audit quality through effective audit engagement relationships.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112225] [Pembimbing: Anda Dwiharyadi] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Retna Sari] |
| Uncontrolled Keywords: | Audit Fee, Audit Tenure, Internal Audit Effectiveness, Audit Quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RONA ALIYYAH BERLIN |
| Date Deposited: | 07 Sep 2026 04:21 |
| Last Modified: | 07 Sep 2026 04:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51639 |
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