PENGARUH PENGUNGKAPAN KEY AUDIT MATTER'S, AUDIT CAPACITY STRESS DAN AUDIT FEE TERHADAP KUALITAS AUDIT

Yasmin Aulia Syarifah, . (2023) PENGARUH PENGUNGKAPAN KEY AUDIT MATTER'S, AUDIT CAPACITY STRESS DAN AUDIT FEE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is quantitative study that aims to examine the effect of disclosure of key audit matter’s, audit capacity stress and audit fee on audit quality. The research uses secondary data from all of companies listed on the Indonesia Stock Exchange (IDX) in 2022 with exception for the company that listed in financial industries sector. Sampling criteria used the Slovin formula that obtained with total of 88 samples with a divided proportion into 10 sectors. The research hypothesis was processed and tested using E-Views Ver.12 with logistic regression model. The result of this study concludes that: 1) The disclosure of Key Audit Matter’s has no significant effect on Audit Quality. 2) Audit Capacity Stress has a significant with positive effect on Audit Quality. 3) Audit Fees has a significant with positive effect on Audit Quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112057] [Pembimbing: Retna Sari] [Penguji 1: Akhmad Saebani] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Kualitas Audit, Key Audit Matter's, Audit Capacity Stress, Audit Fee
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Yasmin Aulia Syarifah
Date Deposited: 20 Mar 2024 10:23
Last Modified: 20 Mar 2024 10:23
URI: http://repository.upnvj.ac.id/id/eprint/28795

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