Pengaruh Ukuran Kantor Akuntan Publik, Fee Audit, Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Marlindah, Dewi Sekar and , Drs. Wahyono, M.A., Ak., C.A (2020) Pengaruh Ukuran Kantor Akuntan Publik, Fee Audit, Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The difference between the interests between the two interested parties, namely between management and shareholders, is a cause of conflict of interest. Audit of financial statements is a must for companies and company management. Financial statements are very important because they are the center of information contained therein. Therefore, the purpose of this study is to look for empirical evidence of the influence of KAP size, audit costs, audit work tenure, and audit rotation on audit quality. The population in this study is manufacturing companies listed on the Stock Exchange in 2016-2018, using purposive sampling technique as a data collection method, obtained as many as 73 sample companies. The analytical method uses binary logistic analysis. The results of this study indicate that the KAP size affects audit quality with a sig value of 0.011. Meanwhile, audit costs, audit tenure, and audit rotation have no effect on audit quality with a sig value of 0.343; 0.685; and 0.315.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	auditor, client, manufacturing, KAP size, audit costs, audit tenure, audit rotation
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DEWI SEKAR MARLINDAH
Date Deposited:	08 Aug 2020 10:29
Last Modified:	08 Aug 2020 10:29
URI:	http://eprints.ums.ac.id/id/eprint/83900

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