CD Skripsi
Pengaruh Fee Audit, Tenure Audit, Ukuran Perusahaan Klien Dan Ukuran Kap Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
The purpose of this research is to test and analyze the effect of audit fees,
audit tenure, client company size, and audit firm size on audit quality. The data
used in this research in secondary data derived from the financial statements of
infrastructure, utility, and transportation companies listed on the Indonesia Stock
Exchange in 2016-2018. Sampling was done by purposive sampling method.
Based on purposive sampling method, sampling obtained by 17companies. The
data was analysed by using multiple regression analysis with SPSS version 25.0.
The result of this study indicated that audit fees and client company size variabel
have an effect to audit quality, audit tenure and audit firm size variabel have no
effect to audit quality. Based on total adjusted R-square result proved that
variables of audit fees, audit tenure, client company size, and audit firm size on
audit quality of 34,5%.while the rest of 65,5% were affected by other variables
that were not performed in this study.
Keywords : Audit Fees, Audit Tenure, Client Company Size, Audit Firm Size and
Audit Quality
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