CD Skripsi
Pengaruh Spesialisasi Auditor, Audit Tenure, Pergantian Auditor, Reputasi Auditor Dan Uku-Ran Perusahaan Klien Terhadap Kualitas Audit (Studi Pada Perusahaan Manufaktur Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)
ABSTRACT
The quality of the audit to identify errors and produce an accurate audit
report in accordance with auditing standards is critical to what is produced. The
purpose of this study was to examine and analyze auditor specialization, audit
tenure, auditor turnover, auditor reputation, and the size of the client's company
on audit quality.
The population in this study are goods manufacturing companies listed on
the Indonesia Stock Exchange (IDX) in 2017-2019 with a sampling using
purposive sampling method.
The data analysis method used logistic regression. The results of study
prove that the variabels of auditor specialization, auditor reputation, client firm
size had a significant effect on audit quality, while auditor turnover has no effect.
Keywords: auditor specialization, auditor turnover, auditor reputation, size client
company, quality audit
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