PENGARUH AUDIT TENURE, CLIENT IMPORTANCE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2022)

FARUMI, M. RIFQI and Khamisah, Nur (2024) PENGARUH AUDIT TENURE, CLIENT IMPORTANCE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of this study indicate that audit tenure has no effect, client importance has a negative effect, and auditor specialization has a positive effect on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Tenure, Client Importance, Spesialisasi Auditor, Kualitas Audit, Regresi Logistik
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Rifqi Farumi
Date Deposited:	16 Jul 2024 08:32
Last Modified:	16 Jul 2024 08:32
URI:	http://repository.unsri.ac.id/id/eprint/151019

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