CD Skripsi

Pengaruh Auditor Switching Dan Fee Audit Terhadap Kualitas Audit Dengan Ukuran Kap Sebagai Variabel Moderasi ( Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 )

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ABSTRACT
Audit quality is the probability that an auditor finds and reports on the existence of a violation in the accounting system of his client. This study aims to determine the effect of switching auditors and audit fees on audit Quality with the size of the hood as a moderation variable. The population in this study is all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Sample selection in this study using purposive sampling method. The sample selected in this study is as many as 20 companies and selected based on criteria that have been determined. The data analysis method used is logistic regression. The results showed auditor switching and audit fee significant effect on audit Quality. Meanwhile, the size of the Hood has no effect in moderating the influence of switching auditors and audit fees on audit Quality.
Keyword : auditor switching, audit fee, KAP size, quality audit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902155421

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902155421

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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