PENGARUH AUDIT FEE, AUDIT TENURE, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Perusahaan yang Bergerak di Sektor Keuangan yang Terdaftar di Bei Periode 2017-2019)

SHEILA, PUTRI and Abukosim, Abukosim and Aryanto, Aryanto (2021) PENGARUH AUDIT FEE, AUDIT TENURE, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Perusahaan yang Bergerak di Sektor Keuangan yang Terdaftar di Bei Periode 2017-2019). Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This study aims to examine the effect of audit fees, audit tenure and auditor independence on audit quality in companies in the financial sector listed on the Indonesian Stock Exchange (IDX) during the 2017-2019 period. The sampling technique in this study used purposive sampling. Based on predetermined criteria, a sample of 64 companies was obtained. The analytical method used in this study is logistic regression analysis. The results of this study indicate that the audit fee variable has a positive and significant effect on audit quality, the audit tenure variable shows a positive but not significant effect on audit quality and the auditor independence variable has a positive but not significant effect on audit quality. Keyword : Audit Fee, Audit Tenure, Auditor independence, Audit quality

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fee, Audit Tenure, Independensi auditor, Kualitas audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri sheila
Date Deposited:	21 Oct 2021 07:10
Last Modified:	21 Oct 2021 07:10
URI:	http://repository.unsri.ac.id/id/eprint/56225

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