PENGARUH AUDIT FEE, UKURAN PERUSAHAAN KLIEN, DAN CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT

Rachma Mutiara, . (2024) PENGARUH AUDIT FEE, UKURAN PERUSAHAAN KLIEN, DAN CLIENT IMPORTANCE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of Audit Fee, Client Company Size, and Client Importance on Audit Quality. The sample in this study amounted to 279 nonfinancial sector companies listed on the Indonesia Stock Exchange in 2021-2022 using the purposive sampling method. Data from 279 companies obtained a total sample of 559. 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 fee has no effect on Audit Quality, (2) Client Company Size has no effect on Audit Quality, and (3) Client Importance has a negative and significant effect on Audit Quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112081] [Pembimbing: Rudi Ginting] [Penguji 1: Panubut Simorangkir] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Audit Fee, Client Company Size, Client Importance, Audit Quality
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rachma Mutiara
Date Deposited: 21 Mar 2024 02:14
Last Modified: 21 Mar 2024 02:14
URI: http://repository.upnvj.ac.id/id/eprint/28322

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