PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, ROTASI AUDIT DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT

Alnova Tri Basworo, . (2021) PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, ROTASI AUDIT DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted to examine the effect of audit tenure, company size, audit rotation and quality control systems on audit quality. This study uses mining sector companies and public accounting firm (KAP) which audits the property and real estate sector companies as samples in the study. The data analysis technique used is Path Analysis or path analysis software SmartPLS 3 with a significance level of 5%. The results in this study obtained (1) audit tenure has no effect on audit quality (2 company size has a significant positive effect on audit quality (3) audit rotation has no effect on audit quality (4) the quality control system has no effect on audit quality (5) audit tenure has no effect on audit quality through the quality control system (6) company size has no effect on audit quality through the quality control system (7) audit rotation has no effect on audit quality through the quality control system.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112178] [Ketua Penguji : Ni Putu Eka Widiyastuti] [Penguji I : Dwi Jaya Kirana] [Penguji II (Pembimbing) : Mahendro Sumardjo]
Uncontrolled Keywords: Audit Tenure, Company Size, Audit Rotation, Quality Control System, Quality Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Alnova Tri Basworo
Date Deposited: 12 Aug 2021 07:21
Last Modified: 12 Aug 2021 07:21
URI: http://repository.upnvj.ac.id/id/eprint/10216

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