PENGARUH REPUTASI AUDITOR, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018 – 2021

KINANTI, QWEENA ALYA and Gozali, Efva Octavina Donata and Burhanuddin, Burhanuddin (2023) PENGARUH REPUTASI AUDITOR, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018 – 2021. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, auditor spesialisasi industri, dan audit tenure terhadap kualitas audit di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu sebanyak 39 perusahaan. Jumlah observasi penelitian sebanyak 156 perusahaan dengan periode penelitian 4 tahun. Teknik analisis data penelitian menggunakan Software Statistical Program for Social (SPSS) versi 27.0 dengan statistik deskriptif dan regresi linier berganda. Hasil penelitian ini adalah reputasi auditor berpengaruh signifikan terhadap kualitas audit, auditor spesialisasi industri berpengaruh signifikan terhadap kualitas audit, dan audit tenure berpengaruh signifikan terhadap kualitas audit.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Qweena alya kinanti
Date Deposited:	18 Jan 2023 02:48
Last Modified:	18 Jan 2023 02:48
URI:	http://repository.unsri.ac.id/id/eprint/86684

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