CD Skripsi

Pengaruh Komite Audit Dan Penggantian Auditor Terhadap Kualitas Audit. (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 )

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ABSTRACT

This study aims to Analyze of the Effect of Audit Committees and Auditor Replacement on Audit Quality. The objects of this study are all Manufacturing Companies in the Consumer Goods Industry Subsector that are Listed on the Indonesia Stock Exchange in 2016-2018. Data were analyzed using logistic regression analysis and SPSS program version 17. The variables studied were audit quality as the dependent variable and audit committee and auditor replacement as independent variables. The results showed that the audit committee variable had an effect on audit quality with a significance value of 0.019. Furthermore, the auditor replacement variable has an effect on financial performance with a significance value of 0.022. The Nagelkerke R Square value is 0.649, which means that the audit committee and auditor replacement variables can explain the audit quality variable of 64.9%. While the remaining 20.1% is influenced by other variables not included in this study.
Keywords: Audit Quality, Audit Committees, Auditor Replacement

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602123052

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

1602123052

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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