PENGARUH AUDIT FEE, AUDIT ROTATION, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERBANKAN DI INDONESIA 2017-2021)

PUTERA, NUGRACH DASA RISAI and Abukosim, Abukosim (2023) PENGARUH AUDIT FEE, AUDIT ROTATION, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERBANKAN DI INDONESIA 2017-2021). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482124046.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB)
	Text RAMA_62201_01031482124046_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB)
	Text RAMA_62201_01031482124046_0007056202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (194kB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (176kB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (234kB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (86kB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (118kB) | Request a copy
	Text RAMA_62201_01031482124046_0007056202_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (194kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh Audit Fee, Audit Rotation, dan Audit Tenure Terhadap Kualitas Audit. Objek dari penelitian ini adalah perusahaan perbankan di Indonesia pada periode 2017-2021. Teknik pengambilan sampel dipilih melalui metode purposive sampling. Sampel yang diginakan berjumlah 52 perusahaan perbankan di Indonesia dengan total data sampel yang diolah sebanyak 260 observasi. Teknik analisis data yang digunalan dalam penelitian ini adalah analisis statistik deskriptif dan analisi regresi data panel. Hasil dalam penellitian ini menunjukkan bahwa: 1) audit fee berpengaruh negatif dan tidak signifikan terhadap kualitas audit, 2) audit rotation berpengaruh negatif dan tidak signifikan terhadap kualitas audit, 3) audit tenure berpengaruh positif dan signifikan terhadap kualitas audit.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fee, Audit Rotation, Audit Tenure, Kualitas Audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nugrach Dasa Risai Putera
Date Deposited:	27 Dec 2023 03:28
Last Modified:	27 Dec 2023 03:28
URI:	http://repository.unsri.ac.id/id/eprint/136988

Actions (login required)

View Item