PENGARUH ROTASI AUDIT, AUDIT CAPACITY STRESS, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT

Amanda Rizkika Putri, . (2025) PENGARUH ROTASI AUDIT, AUDIT CAPACITY STRESS, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Empirically, this research aims to prove the effect of audit rotation, audit capacity stress and audit committee on audit quality using issuers in the banking and insurance sub-sectors for the 2021-2023 period. Purposive sampling was used in this research and obtained a sample of 51 companies out of 65 companies. This research uses Microsoft Excel and Stata v.17 software as support in conducting data analysis with the analysis technique used, namely multiple linear analysis. Based on the results of this research, it is found that audit rotation and audit capacity stress have a negative effect on audit quality, while the audit committee has no effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112005] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Eko Yulianto] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Audit Quality, Audit Rotation, Audit Capacity Stress and Audit Committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: AMANDA RIZKIKA PUTRI
Date Deposited: 20 Feb 2025 02:12
Last Modified: 20 Feb 2025 02:12
URI: http://repository.upnvj.ac.id/id/eprint/34826

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