CD Skripsi

Pengaruh Biaya Audit Abnormal, Tenure Audit, Dan Kualitas Audit Terhadap Penyajian Kembali Laporan Keuangan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)

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ABSTRAC
This study aims to examine the effect of abnormal audit fees, audit tenure,
and audit quality on restatement of financial statements. Abnormal audit costs are
seen from the regression results of the audit fee model, audit tenure is measured
based on the number of years of the public accountant's tenure, and audit quality
is assessed using the Audit Quality Metric Score (AQMS). The population in this
study are all companies listed on the Indonesia Stock Exchange in 2017-2018.
The research sample was determined using purposive sampling method. The data
in this study were obtained from the financial statements of the 136 sample
companies. This study uses logistic regression analysis using the Statistical
Package for Social Science (SPSS) 25 program. The results of the study
statistically prove that abnormal audit fees have a significant effect on
restatement of financial statements. Meanwhile, two other variables, audit tenure
and audit quality do not have a significant effect on the restatement of financial
statements.
Keyword : Financial Restatements, Abnormal Audit Fee, Tenure Audit, Audit
Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0051)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0051)

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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