PENGARUH CLIENT IMPORTANCE, AUDIT TENURE, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

Chintary Putri Khoiriyah, . (2020) PENGARUH CLIENT IMPORTANCE, AUDIT TENURE, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using quantitative study aimed to examine the effect of client importance is measured by Ln total asset method, audit tenure measured by the length of engagement between the client and public accounting firm, and reputation of public accounting firm is measured from the big four public accounting firm and non big four public accounting firm on audit quality. The population in this study is a property & real estate company listed on the Indonesia Stock Exchange in 2015-2018. The sample in this study amounted to 41 property & real estate companies found on the Indonesia Stock Exchange and the website of each company for the period 2015-2018 which were selected using the purposive sampling method. Hypothesis testing in this study was used Logistik Regression Analysis using SPSS analysis tool with a significant level of 5%. The result of hypothesis testing showed that (1) client importance had significant effect on audit quality (2) audit tenure had significant effect on audit quality (3) reputation of public accounting firm had no significant effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112026] [Pembimbing : Noegrahini Lastiningsih] Andy Setiawan, S.Pd., M.Ak.] [Penguji 1 : Dwi Jaya Kirana] [Penguji 2 : Shinta Widyastuti]
Uncontrolled Keywords: client importance, audit tenure, reputation of public accounting firm, and audit quality
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Chintary Putri Khoiriyah
Date Deposited: 11 Oct 2021 06:54
Last Modified: 13 Jan 2022 03:51
URI: http://repository.upnvj.ac.id/id/eprint/8233

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