CD Skripsi
Pengaruh Tenure Audit, Reputasi Auditor, Dan Kompleksitas Operasi Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
ABSTRACT
This attempts to investigate the impact of audit tenure, auditor reputation,
and operational complexity on audit quality study (Empirical Study of Energy
Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023). All
companies in the energy industry that were listed on the Indonesia Stock Exchange
(IDX) made up the study's population. Purposive sampling was the sampling
strategy employed in this study, which produced a sample of 42 businesses. This
study uses secondary data, specifically financial reports from audited companies.
Descriptive statistical tests, traditional assumption tests, and hypothesis testing
using the Statistical Program for Social Science (SPSS) analysis method with the
SPSS version 30 application are among the analysis approaches employed in this
work.
The research findings show that Audit Tenure has no effect on Audit Quality,
Auditor Reputation has no effect on Audit Quality and Operational Complexity has
a negative impact on Audit Quality.
Keywords: Audit Tenure, Auditor Reputation, Operations Complexity, Audit
Quality
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