CD Skripsi
Pengaruh Audit Fee, Audit Tenure, Rotasi Audit Dan Reputasi Kantor Akuntan Publik Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
ABSTRACT
Audit quality is the ability of the auditor to detect irregularities or errors in financial statements and report them to users of financial statements. The population in this study are all transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample selection in this study used purposive sampling method. The sample selected in this study were 12 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of the study show that the audit fee and the reputation of the public accounting firm have a effect on audit quality. Meanwhile, audit tenure and audit rotation have no effect on audit quality.
Keywords: audit fee, audit tenure, audit rotation,
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