PENGARUH FEE AUDIT, ROTASI AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

ZAHRANI, OLIVIA PUTRI and Saftiana, Yulia (2024) PENGARUH FEE AUDIT, ROTASI AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of audit fees, audit rotation, and auditor’s reputation on audit quality with firm size as a moderation variable. The sample for this study is financial sector companies that listed on the Indonesia Stock Exchange for 2020-2022. The number of research samples is 198 samples determined by the purposive sampling method. The data analysis technique used is panel data regression with STATA 17. Based on the results of the random effect model shows that audit fees and auditor’s reputation have a positive effect on audit quality, while audit rotation has no effect on audit quality. Firm size is not able to moderate the effect of audit fees, audit rotation, and auditor’s reputation on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Quality, Audit Fees, Audit Rotation
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Olivia Putri Zahrani
Date Deposited:	17 Jan 2024 03:57
Last Modified:	17 Jan 2024 03:57
URI:	http://repository.unsri.ac.id/id/eprint/138475

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