PENGARUH MASA WAKTU AUDIT, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019)

SITOHANG, RUTH NATALIA and Aspahani, Aspahani and Adhitama, Fardinant (2022) PENGARUH MASA WAKTU AUDIT, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the phenomenon of audit tenure affecting audit quality, to empirically examine the phenomenon of audit rotation affecting audit quality and to empirically examine the phenomenon of firm size influencing audit quality. The population in this study are all financial sector companies in Indonesia Stock Exchange during the period 2015-2019, while the sample of this study were 69 financial companies that meet the criteria of the samples during the study period. The sampling technique used purposive sampling method. Analysis using logistic regression method. The results showed that the audit tenure has a positive and no significant effect on audit quality, audit rotation has a negative and no significant effect on audit quality and firm size has a positive and significant effect on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Masa Waktu Audit, Rotasi Audit, Ukuran Perusahaan dan Kualitas Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ruth Natalia Sitohang
Date Deposited:	09 Jun 2022 05:42
Last Modified:	09 Jun 2022 05:42
URI:	http://repository.unsri.ac.id/id/eprint/70898

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