Image of Pengaruh Audit Tenure, Dan Auditor Switching Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 )
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Pengaruh Audit Tenure, Dan Auditor Switching Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 )

ABSTRACT
Audit quality is the probability that an auditor finds and reports a violation in his client's accounting system. This study aims to analyze the effect of audit tenure and auditor switching on audit quality with the audit committee as a moderating variable. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research adopt a quantitative approach using logistic regression analysis. The sample selection in this study used the purposive sampling method. The samples selected in this study were 18 companies and were selected based on predetermined criteria. The results of the study showed that audit tenure had no effect on audit quality. While auditor switching had an effect on audit quality. And the Audit Committee succeeded in moderating the effect of audit tenure on audit quality. However, the audit committee failed to moderate the effect of auditor switching on audit quality.
Keyword : audit tenure, auditor switching, audit committee, quality audit

Ketersediaan
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Perpustakaan Universitas Riau 2102113073
2102113073
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113073
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113073
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
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