CD Skripsi

Pengaruh Spesialisasi Auditor, Pergantian Auditor, Reputasi Auditor, Dan Ukuran Perusahaan Klien Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bei Periode 2015 – 2017)

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ABSTRACT
The ability of auditors to identify errors and produce accurate reports largely
determines the quality of audits produced. The purpose of this study is to examine
and obtain empirical evidence about the influence of auditor specialization,
auditor switching, auditor reputation and the size of client companies on audit
quality. The population of this research is the infrastructure, utility and
transportation sector service companies listed on the Indonesia Stock Exchange
with observational period data from the 2015-2017 period. The research sample
was selected using the purposive sampling method. Methods of data analysis
using descriptive statistics with hypothesis testing in this study using multivariate
analysis using logistic regression. The results of the study prove that all
independent variables consisting of auditor specialization, empirical evidence,
empirical evidence and client firm size have a significant effect on audit quality.
Keywords : Auditor Specialization, Auditor Switching, Auditor Reputation, The
Size of Client Companies, Audit Quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0082)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0082)

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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