Pengaruh Fee Audit, Audit Tenure, Reputasi Auditor, dan Rotasi Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018)

Anggraini, Yayi Bely and , Drs. Agus Endro Suwarno, M.Si. (2020) Pengaruh Fee Audit, Audit Tenure, Reputasi Auditor, dan Rotasi Audit terhadap Kualitas Audit (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of five years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: YAYI BELY ANGGRAINI
Date Deposited: 21 Feb 2020 03:31
Last Modified: 21 Feb 2020 03:31
URI: http://eprints.ums.ac.id/id/eprint/81526

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