CD Skripsi

Pengaruh Audit Tenure, Spesialisasi Auditor, Rotasi Audit, Dan Reputasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Finance Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACK
The purpose of this study was to determine the effect of audit tenure, auditor specialization, audit rotation, and auditor reputation on audit quality on the finances of companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population in this study were 104 financial companies. The sampling method was carried out by purposive sampling. The number of samples obtained is 6 companies with a period of 3 years. Thus the number of this research is 183 companies. The analysis carried out is logistic regression analysis. The variables, namely audit tenure, auditor specialization, audit rotation, auditor reputation, and audit quality were tested by logistic regression analysis using SPSS 25 software. The results of this study indicate that audit tenure and audit rotation variables partially affect audit quality and auditor specialization and reputation variables. audit partially has no effect on audit quality.
Keywords: audit tenure, auditor specialization, audit rotation, auditor reputation, and audit quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111910

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111910

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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