PENGARUH AUDITOR SWITCHING, CLIENT IMPORTANCE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT

Mario Edgar Wirasaputra, . (2024) PENGARUH AUDITOR SWITCHING, CLIENT IMPORTANCE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research aimed at examining the influence of auditor switching, client importance, and audit fees on audit quality. The population for this research consists of companies across all sectors listed on the Indonesia Stock Exchange for the year 2022. Samples were selected using cluster sampling, resulting in a total of 90 companies included in the study. This research utilizes logistic regression analysis as the data analysis technique, using STATA version 17 software. The findings indicate that auditor switching does not affect audit quality, client importance negatively affects audit quality, and audit fees have a significant positive effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112180] [Pembimbing: Retnasari] [Penguji 1: Krisno Septyan] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: auditor switching, client importance, audit fee, and audit quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Mario Edgar Wirasaputra
Date Deposited: 19 Sep 2024 02:42
Last Modified: 20 Sep 2024 06:42
URI: http://repository.upnvj.ac.id/id/eprint/31442

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