CD Skripsi

Pengaruh Audit Tenure, Fee Audit Dan Spesialisasi Industri Auditor Terhadap Kualitas Audit Dimoderasi Oleh Komite Audit (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non- Cyclicals Yang Terdaftar di Bursa Efek Indonesia 2018-2022)

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This research aims to test and analyze the effect of audit tenure, audit fees and auditor industry specialization on audit quality, with audit committee as a moderating variable. The population of this study is the Consumer Non-Cyclicals sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022 are 123 companies. The sample selection in this research used the purposive sampling method. The sample selected in this research was 50 companies. The data analysis method used is multiple linear regression analysis and moderated regression analysis using the SPSS 26 application. The research results show that audit fees and auditor industry specialization has an effect on audit quality. Meanwhile, audit tenure has no effect on audit quality. Audit committee can moderate the effect of auditor industry specialization on audit quality. Meanwhile, audit committee cannot moderate the effect of audit tenure and audit fees on audit quality.
Keywords: audit quality, audit tenure, audit fees, auditor industry specialization, audit committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112702

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112702

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

Vina

Versi lain/terkait

Lampiran Berkas

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