PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2021)

RIKI, PERNANDA and Ika, Sasti Ferina and Fardinant, Adhitama (2023) PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2021). Undergraduate thesis, sriwijaya university.

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Abstract

This study aims to empirically determine the effect of audit fees, tenure, rotation, and committees on audit quality in companies listed on the Jakarta Islamic index 70. This quantitative research uses secondary data from the Jakarta Islamic index website (www.idx.co.id). The population in this study are companies listed on the Jakarta Islamic Index 70 for the 2018-2021 period. Sampling used a purposive sampling technique by obtaining a sample of 46 companies and a research period of 4 years from 2018-2021 so that the number of observations used in this study was 184 companies. The analysis technique used is logistic regression using IBM SPSS STATISTICS version 26 software.The result of the determinant coefficient in this study is 0.279, which means that 27.9% of audit quality is influenced by audit fees, audit tenure, audit rotation and audit committee, while other variables outside the study influence the remaining 72.1%. The results of this study indicate that audit fees and audit rotation have a significant positive effect, tenure audits have a significant negative effect and audit committees do not affect audit quality. Keywords: audit fee, tenure audit, audit rotation, audit committee, audit quality

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fee audit, audit tenure, rotasi audit, komite audit, kualitas audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Depositing User:	Riki Pernanda
Date Deposited:	15 May 2023 05:47
Last Modified:	15 May 2023 05:47
URI:	http://repository.unsri.ac.id/id/eprint/103225

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