ARJUNA, RAHMAD RIZKY TRI and Abukosim, Abukosim and Meirawati, Eka (2022) PENGARUH FEE AUDIT, ROTASI KANTOR AKUNTAN PUBLIK DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020). Undergraduate thesis, Sriwijaya University.
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Abstract
The purpose of this study was to see how the following factors affected audit quality: (1) Audit Fee, (2) Rotation of Public Accounting firms, and (3) Audit Delay.Secondary data in the form of a corporate financial report was employed in this research. The participants in this study are banking companies listed on the Indonesia Stock Exchange between 2017 and 2020. The sample selection method was purposive sampling, with a total of 120 samples. SPSS 26 was utilized to perform logistic regression analysis in this study. Fee audit has a considerable favorable effect on audit quality, according to the findings of this study. Then, the audit quality is unaffected by the rotation of public accounting firms. Audit delay, on the other hand, has a major impact on audit quality. Keywords: Fee Audit, Rotation Of Public Accounting Firm, Audit Delay, Audit Quality
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Fee Audit, Rotasi Kantor Akuntan Publik, Audit Delay, Kualitas Audit. |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Rahmad Rizky Tri Arjuna |
Date Deposited: | 30 May 2022 07:39 |
Last Modified: | 30 May 2022 07:39 |
URI: | http://repository.unsri.ac.id/id/eprint/70835 |
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