CD Skripsi

Pengaruh Fee Audit, Time Budget Pressure, Dan Rotasi Audit Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021 )

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ABSTRACT
This study aims to examine the effect of audit fees, time budget pressure, and audit rotation on audit quality with audit committees as a moderating variable in empirical studies of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. Total population in this study were 155 companies. The sampling technique in this study was purposive sampling. The number of samples obtained were 31 companies. Determination of the sample is determined in advance based on criteria. The data analysis method used in this study used logistic regression analysis, using SPSS data processing software version 26.
The results of this study indicate that audit fees, time budget pressure, and audit rotation affect audit quality. The audit committee can moderate the effect of audit fees and rotation on audit quality. The audit committee cannot moderate the effect of time budget pressure on audit quality.
Keywords : Audit Fee, Time Budget Pressure, Audit Rotation, Audit Quality, Audit Committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112009

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

1902112009

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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