Yemima Abigael Lekahena, . (2024) PENGARUH UKURAN KAP, KEY AUDIT MATTERS (KAMS), DAN AUDIT TENURE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to determine the influence of KAP size, key audit matters (KAMs), and audit tenure on audit quality. This research uses a population of all companies in all industries listed on the Indonesian Stock Exchange. Sampling was carried out using a purposive sampling method, resulting in 706 companies in all industries listed on the Indonesia Stock Exchange (BEI) as research samples for the 2022 financial reporting period. Hypothesis testing in this study used Multiple Linear Regression Analysis with the STATA program and a significance level of 5 % (0.05). The results of this test show that (1) KAP size has a significant and positive influence on audit quality, (2) Key Audit Matters (KAMs) do not have a significant influence but have a marginal influence (α = 10%) on audit quality, (3) Audit Tenure has no significant effect on audit quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112139] [Pembimbing: Dewi Darmastuti] [Penguji 1: Retna Sari] [Penguji 2: Krisno Septyan] |
| Uncontrolled Keywords: | KAP size, key audit matters (KAMs), audit tenure, and audit quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Yemima Abigael Lekahena |
| Date Deposited: | 21 Mar 2024 01:33 |
| Last Modified: | 21 Mar 2024 01:33 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28547 |
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