Image of Pengaruh Client Importance, Tenure Audit, Rotasi Audit Dan Fee Audit Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)
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Pengaruh Client Importance, Tenure Audit, Rotasi Audit Dan Fee Audit Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

Audit quality is the probability of an auditor in finding and reporting an error or deviation that occurs in a client's accounting system. Quality audits are audits conducted by competent and independent auditors who are able to find and report fraud. In accordance with the SNP case, the auditor should be able to find and report fraud that has occurred at the SNP.
This study aimed to determine effect of Client Importance, Audit Tenure, Audit Rotation and Audit Fee on Audit Quality with Audit Commitee as a moderating variable.
The population in this study is a financial companies listed on the indonesia stock exchange 2013 – 2017. The population are 93 Financial Sector Companies, for sampling using purposive sampling method, this study got 31 sample companies. The data used are secondary data and the method of data analysis using Moderated Regression Analysis (MRA) using sofware SPSS version 25.
The results showed that Client Importance and Audit Fee effect on Audit Quality. Audit Tenure and Audit Rotation has no effect on Audit Quality. The Audit Comittee is unable to moderate Client Importance, Audit Tenure, Audit Rotation and Audit Fee on Audit Quality.


Keywords: Client importance, audit tenure, audit rotation, audit fee, audit quality, audit committee

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0054)
10 07. 219 (0054)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0054)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 136 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0054)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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