Image of Pengaruh Tenure Audit ,Rotasi Audit , Audit Fee Dan Reputasi Kantor Akuntan Publik Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdapat Di Bursa Efek Indonesia Tahun 2015-2018)
Penanda Bagikan

CD Skripsi

Pengaruh Tenure Audit ,Rotasi Audit , Audit Fee Dan Reputasi Kantor Akuntan Publik Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdapat Di Bursa Efek Indonesia Tahun 2015-2018)

ABSRACT

This study aims to empirically examine and analyze the effect of tenure audits, audit rotations, audit fees, and the reputation of public accounting firms on audit quality with the audit committee as a moderating variable. The population of this study is all service companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study is service companies listed on the Indonesia Stock Exchange in 2015-2018 that meet criteria such as audit reports, professional accounts, and audit committees. The data used are secondary data obtained from the Indonesia Stock Exchange with a total sample of 160 financial statements. Methods of data analysis using the classical assumption test, partial test, descriptive statistical test, multiple regression analysis and moderation regression analysis. The results showed that audit tenure had a negative effect on audit quality, audit rotation and the reputation of public accounting firms had a positive effect on audit quality, while audit fees did not affect audit quality. The results of the moderation regression analysis show that the audit committee is not able to moderate all the independent variables on audit quality. This means that having an audit committee as a supervisor cannot strengthen or weaken the influence of audit tenure, audit rotation, and the reputation of the public accounting firm on audit quality.

Keywords: audit quality, audit tenure, audit rotation, audit fee, public accounting firm reputation, audit committee

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0270)
02 03. 119 (0270)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0270)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 115 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0270)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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