CD Skripsi
Pengaruh Audit Tenure, Kualitas Sistem Pengendalian Internal Dan Fee Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
ABSTRACT
This study aims to examine the effect of audit tenure, internal control
system quality and audit fee to audit quality. The population in this study are
financial sector companies that are listed on the Stock Exchange for the period
2017-2019. The sampling method used was purposive sampling method, so that
57 sample companies were obtained that met the criteria for 3 years of
observation (2017-2019) with a total of 171 observations. The data analysis used
in this research is logistic regression analysis with SPSS program.
The results of this study indicate that audit tenure and audit fees have a
significant effect on the audit quality of financial sector companies listed on the
Indonesia Stock Exchange. Meanwhile, the quality of the internal control system
has no effect on the audit quality of financial sector companies listed on the
Indonesia Stock Exchange.
Keywords: audit quality, audit tenure, internal control system quality, audit fee
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