PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI DI PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2021)

KUSUMA, AJENG INDAH and Aspahani, Aspahani (2023) PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI DI PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to measure the effect of firm size, audit tenure, audit fee, and audit delay on audit quality. The method used in this study is a quantitative method and secondary data source. The population used in this study were financial sector companies listed on the IDX in 2019-2021. This study uses purposive sampling as a sampling technique, so that there are 138 sample companies. The analysis technique used in this study is logistic regression analysis using the SPSS (Statistical Package For Social Sciences) tool. Audit quality in this study is measured by using the public accounting firm measurement which is proxied by the dummy variable. The results of this study indicate that firm size, audit tenure, and audit fees have no significant effect on audit quality, while audit delay has a significant negative effect on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Audit Tenure, Audit Fee, Audit Delay, dan Kualitas Audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ajeng Indah Kusuma
Date Deposited:	13 Jan 2023 07:11
Last Modified:	13 Jan 2023 07:11
URI:	http://repository.unsri.ac.id/id/eprint/86068

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