Princes Aurel, . (2026) PENGARUH AUDIT SPECIALIZATION, TASK COMPLEXITY, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT PADA SEKTOR TRANSPORTASI PERIODE 2020-2024. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The issue of audit quality is in the spotlight in the transportation sector, especially after the emergence of misleading financial reporting cases and financial pressure conditions due to the Covid-19 pandemic. The purpose of this study is to test the influence of audit specialization, task complexity, and financial distress on the audit quality of transportation companies in Indonesia during the 2020–2024 period. This research is based on agency and attribution theory, which outlines the importance of auditor oversight of potential manipulation by management. The researcher will apply a quantitative method with a causal-associative design. Data was collected from the company's annual financial statements recorded on the IDX, through purposive sampling and FEM regression analysis. The results of the study show that audit specialization has a positive but not significant influence on audit quality. Meanwhile, task complexity and financial distress have a negative but not significant influence on audit quality. These findings indicate that auditor specialization, task complexity, and corporate financial pressure have not been the main factors determining audit quality in the transportation sector during the study period.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112044] [Pembimbing: Nabillah Farras Luthfi] [Penguji 1: Dewi Darmastuti] [Ketua Penguji: Anda Dwiharyadi] |
| Uncontrolled Keywords: | Audit Quality, Audit Specialization, Task Complexity, Financial Distress |
| Subjects: | H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | PRINCES AUREL |
| Date Deposited: | 31 Aug 2026 03:33 |
| Last Modified: | 31 Aug 2026 03:33 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51944 |
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