CD Skripsi

Pengaruh Audit Tenure, Auditor Switching, Dan Ukuran Kap Terhadap Kualitas Audit Dengan Fee Audit Sebagai Variabel Moderasi (Studi Pada Badan Usaha Milik Negara (Bumn) Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2019-2023)

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ABSTRACT
This study aims to examine the influence of audit tenure, auditor switching, and audit firm size on audit quality with audit fee as a moderating variable in State-Owned Enterprises (SOEs) that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used in this research is a quantitative approach with secondary data sources in the form of annual financial statements and annual reports for the period of 2019-2023. The sample used in this study consists of 135 observations. This research employs logistic regression analysis with data processing assistance using IBM SPSS version 30. The results of this study indicate that the variables of audit tenure and audit firm size have a significant effect on audit quality, while the variable of auditor switching does not affect audit quality. Additionally, the audit fee variable is capable of moderating the relationship between audit tenure and audit firm size on audit quality, but it does not moderate the relationship between auditor switching and audit quality.
Keywords: Audit Tenure, Auditor Switching, Audit Firm Size, Audit Quality, Audit Fee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113053

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113053

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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