CD Skripsi

Pengaruh Auditor Switching, Audit Fee, Pergantian Manajemen Dan Ukuran Perusahaan Terhadap Kualitas Audit Dengan Ukuran Kap Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)

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Abstract
This study aims to find empirical evidence regarding the influence of
Auditor Swithching, Audit Fee, Management Change and Company
Size on audit quality with Kap Size as moderating.
The sample used in this study consisted of 35 service sector
companies listed on the Indonesia Stock Exchange during the 2015-
2018 period. This research is based on purposive sampling method.
The total sample of this research is 140 financial reports. Hypothesis
testing in this study uses multiple regression analysis techniques and
MRA (Moderated Regression Analysis).
The results of this study indicate that Auditor Switching and Audit
Fees have an effect on audit quality, while Management Change and
Company Size have no effect. This study found evidence that the
interaction between Auditor Switching and Kap Size affects audit
quality, while the interaction between Audit Fee and Kap Size has no
effect on audit quality.
Keywords: Audit Quality, Auditor Switching, Audit Fee, Management
Change, Company Size and Hood Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0028)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0028)

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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