PENGARUH AUDIT FEE, ROTASI AUDIT, DAN UKURAN KAP TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI TAHUN 2019-2021)

BAGASKARA, DANDY and Aspahani, Aspahani (2023) PENGARUH AUDIT FEE, ROTASI AUDIT, DAN UKURAN KAP TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the influence of audit fee, audit rotation, and the size of the public accounting firm on audit quality in technology sector companies listed on the IDX from 2019-2021. The method employed is multiple linear regression analysis on financial statements and annual reports from 12 technology sector companies listed on the IDX. There are 36 samples due to the observation period of 3 years. Sample selection used purposive sampling with specific criteria. This research is a quantitative study utilizing the SPSS application as an analysis tool. The main finding indicates that there is no influence from audit fee, audit rotation, or KAP size on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fee, Rotasi Audit, Ukuran KAP, Kualitas Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Dandy Bagaskara
Date Deposited:	29 Aug 2023 03:32
Last Modified:	29 Aug 2023 03:32
URI:	http://repository.unsri.ac.id/id/eprint/127922

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