Pengaruh Audit Tenure, Rotasi Kap, Ukuran Perusahaan Dan Ukuran Kap Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015)

Andrian, Ria Rizky and , Dra. Nursiam, M.H., Ak., CA (2017) Pengaruh Audit Tenure, Rotasi Kap, Ukuran Perusahaan Dan Ukuran Kap Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015). Skripsi thesis, Universita Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to examine the effect of audit tenure, KAP rotation, firm size and KAP size to audit quality. The population in this study is manufacturing companies listed on the BEI period 2012-2015. Total sample of research is 108 companies determined by purposive sampling. Data analysis was done by logistic regression. The results of this study show that audit tenure, KAP rotation has significant effect on audit quality, while firm size and KAP size have no effect on audit quality.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit quality, audit tenure, KAP rotation, firm size, KAP size.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RIA RIZKY ANDRIAN
Date Deposited: 07 Aug 2017 06:45
Last Modified: 07 Aug 2017 06:45
URI: http://eprints.ums.ac.id/id/eprint/54611

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