PENGARUH AUDIT TENURE DAN AUDIT FEE TERHADAP KUALITAS AUDIT SYARIAH DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Naufaliyya Salsabila, . (2024) PENGARUH AUDIT TENURE DAN AUDIT FEE TERHADAP KUALITAS AUDIT SYARIAH DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf

Download (36kB)
[img] Text
AWAL.pdf

Download (988kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only

Download (259kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only

Download (343kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only

Download (197kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only

Download (442kB)
[img] Text
BAB 5.pdf

Download (45kB)
[img] Text
DAFTAR PUSTAKA.pdf

Download (111kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only

Download (110kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only

Download (4MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only

Download (10MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only

Download (409kB)

Abstract

This research is a quantitative method study that aims to determine the effect of audit tenure and audit fees on sharia audit quality by using the audit committee as a moderating variable. This research was conducted using companies listed on the Indonesia Sharia Stock Index (ISSI) list during the years 2016 to 2022 as samples. The sample selection in this study applied purposive sampling technique using several criteria. Hypothesis testing using Logistic Regression Analysis and Moderated Regression Analysis (MRA). The test results obtained that there is no significant effect of audit tenure on sharia audit quality, but there is a significant positive effect on audit fees on sharia audit quality. The audit committee as a moderating variable cannot moderate the effect of audit tenure on sharia audit quality, but the audit committee is able to moderate the effect of audit fees on sharia audit quality. Keywords : audit tenure, audit fee, audit committee, and sharia audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112205] [Pembimbing: Praptiningsih] [Penguji 1: Panubut Simorangkir] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: audit tenure, audit fee, audit committee, and sharia audit quality
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Naufaliyya Salsabila
Date Deposited: 23 Mar 2024 16:00
Last Modified: 23 Mar 2024 16:00
URI: http://repository.upnvj.ac.id/id/eprint/27814

Actions (login required)

View Item View Item