Determinan Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2017-2019)

Agustin, Sintha Kurnia and , Drs. Muhammad Abdul Aris, M. Si (2024) Determinan Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to find empirical evidence of the determinants of audit quality in companies listed on the Indonesia Stock Exchange. The determinants of audit quality include audit tenure, KAP reputation, client company size and audit fees. The sample was selected by purposive sampling method which was based on certain criteria. A total of 38 consumer companies were selected as samples listed on the IDX during the period 2017-2019. Data analysis was performend using logistic regression analysis. The results of this study indicates that KAP reputation is a determinant of audit quality. . Meanwhile, audit tenure, client company size and audit fees are not determinants of audit quality. Keywords: audit quality, audit tenure, KAP reputation, client company size and audit fees

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: audit quality, audit tenure, KAP reputation, client company size and audit fees
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SINTHA KURNIA AGUSTIN
Date Deposited: 28 Aug 2024 08:43
Last Modified: 28 Aug 2024 08:43
URI: http://eprints.ums.ac.id/id/eprint/128045

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