PENGARUH UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Perusahaan Sektor Industri di Bursa Efek Indonesia Periode 2019-2021)

SARTIKA, NILVIA and Tjandrakirana DP, Rina and Novriansa, Agil (2024) PENGARUH UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Perusahaan Sektor Industri di Bursa Efek Indonesia Periode 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan reputasi auditor terhadap kualitas audit. Sempel penelitian ini adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel pada penelitian ini sebanyak 60 sampel yang ditentukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh negatif terhadap kualitas audit. Reputasi auditor berpengaruh terhadap kualitas audit. Keterbatasan dalam penelitian ini ialah variabel independen dalam penelitian ini masih tergolong rendah dalam menjelaskan pengaruh terhadap variabel dependen dan sampel dalam penelitian ini hanya sebatas perusahaan sektor industri yang terdaftar di BEI tahun 2019-2021.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kata Kunci: Ukuran perusahaan, reputasi auditor
Subjects: D History General and Old World > DH Netherlands (The Low Countries) > DH503-527 General
D History General and Old World > DJ Netherlands (Holland) > DJ95-292 History
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Nilvia Sartika S
Date Deposited: 19 Jan 2024 08:59
Last Modified: 19 Jan 2024 08:59
URI: http://repository.unsri.ac.id/id/eprint/138942

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