PENGARUH KEY AUDIT MATTERS, AUDITOR SWITCHING, DAN AUDITOR’S WORK STRESS TERHADAP KUALITAS AUDIT

Kayla, . (2026) PENGARUH KEY AUDIT MATTERS, AUDITOR SWITCHING, DAN AUDITOR’S WORK STRESS TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (122kB)
[img] Text
AWAL.pdf
Download (750kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (158kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (338kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (301kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (353kB)
[img] Text
BAB 5.pdf
Download (123kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (224kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (152kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (812kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (15MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (405kB)

Abstract

This study aims to analyze the effect of key audit matters, auditor switching, and auditor work stress on audit quality using absolute discretionary accruals as a proxy. The research approach is a quantitative method using secondary data obtained from primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. The sample was selected using a purposive sampling method totaling 273 observations analyzed. The analysis technique used multiple linear regression assisted by STATA 17 software with a significance level of 5% (0.05). The results of the study showed that key audit matters, auditor switching, and auditor work stress have no significant effect on audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112157] [Pembimbing: Anda Dwiharyadi] [Penguji 1: Retna Sari] [Penguji 2: Nabillah Farras Luthfi]
Uncontrolled Keywords: Key Audit Matters, Auditor Switching, Auditor’s Work Stress and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: KAYLA
Date Deposited: 31 Mar 2026 08:02
Last Modified: 31 Mar 2026 08:02
URI: http://repository.upnvj.ac.id/id/eprint/41503

Actions (login required)

View Item View Item