PENGARUH FEE AUDIT, UKURAN KAP DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

HAIRANI, DETRI and Aspahani, Aspahani (2024) PENGARUH FEE AUDIT, UKURAN KAP DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya Univeristy.

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Abstract

This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation data during the research period. This research was tested using descriptive statistics, MRA (Moderated Regression Analysis) analysis, and hypothesis test with SPSS Version 25 analysis tool. The research results show that audit fees have an effect on audit quality, while KAP size and rotation have no effect. Furthermore, the moderating variable in the form of the audit committee is unable to moderate the effect of the independent variable on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fee Audit, Ukuran KAP, Rotasi Audit, Kualitas Audit, Komite Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Detri Hairani
Date Deposited:	30 Aug 2024 07:13
Last Modified:	30 Aug 2024 07:13
URI:	http://repository.unsri.ac.id/id/eprint/156557

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