Fitri Dwi Cahya Ningrum, . (2021) PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, FEE AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the effect of Audit Tenure, Public Accounting Firm Size, Audit Fee, and Client Company Size on Audit Quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data from 63 companies obtained a total sample of 315. The audit quality in this study used the measurement of auditor opinion. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that (1) Audit tenure has no effect on Audit Quality, (2) Public Accounting Firm Size has a negative and significant effect on Audit Quality, (3) Audit Fee has no effect on Audit Quality, and (4) Client Company Size has no effect on Audit Quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1710112057] [Ketua Penguji: Khoirul Aswar] [Penguji 1: Masripah] [Penguji 2/Pembimbing: Mahendro Sumardjo] |
| Uncontrolled Keywords: | Audit Tenure, Public Accounting Firm Size, Audit Fee, Client Company Size, Audit Quality. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Fitri Dwi Cahya Ningrum |
| Date Deposited: | 16 Jul 2021 06:58 |
| Last Modified: | 16 Jul 2021 06:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/10394 |
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