PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT(STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

RAGILIA, ELSA AGATHA DESFITRA ANGGUN and Burhanuddin, Burhanuddin (2023) PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT(STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine empirically the effect of audit tenure, audit rotation, and auditor specialization on audit quality in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The type of this research is quantitative research using secondary data. The population used in this research is manufacturing companies in the consumer goods sector in 2019-2021 and the samples were obtained by using techniques purposive sampling with a total of 141 samples.This research data was analyzed using multiple linear regression with SPSS program. The audit quality in this study uses discretionary accrual measurements. The research results explain that audit tenure has a negative effect on audit quality, while audit rotation and auditor specialization have no effect on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Tenure, Audit Rotation, Auditor Specialization, AuditQuality, and Discretionary Accruals
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elsa Agatha Desfitra Anggun Ragilia
Date Deposited:	16 Nov 2023 04:02
Last Modified:	16 Nov 2023 04:02
URI:	http://repository.unsri.ac.id/id/eprint/130557

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