CD Skripsi

Pengaruh Ukuran Perusahaan, Audit Fee, Dan Rotasi Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
This study aims to determine the effect of company size, audit fees, and audit rotation on audit quality. The population in this study were all technology sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study amounted to 24 companies studied for 3 years, so that the total sample amounted to 72. The sampling used in this study used purposive sampling method, while the data processing method used in this study was logistic regression analysis using SPSS software version 30. The results of this study indicate that the company size variable has no effect on audit quality with a significance value of 0.269 > 0.05. Audit fees affect audit quality with a significance value of 0.042 < 0.05. Audit rotation has no effect on audit quality with a significance value of 0.487 > 0.05.
Keywords: Audit Fee; Audit Quality; Audit Rotation; Company Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125039

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125039

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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