WAHYUNI, RANTI MEI (2021) PENGARUH FEE AUDIT, AUDIT TENURE, SPESIALISASI AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to analyze the effect of audit fees, audit tenure, audit specialization and audit rotation on audit quality. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling is done using purposive sampling that generated 21 companies that become samples. Data were collected using secondary data from mining companies listed on the Indonesia Stock Exchange. The data analysis method used descriptive statistical analysis and logistic regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, audit quality was calculated using the proxy earnings support. The results of this study indicate that the audit fee has a positive effect on audit quality. Meanwhile, audit tenure, audit specialization and audit rotation do not affect audit quality.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | Audit Quality, Audit Fee, Audit Tenure, Audit Specialization and Audit Rotation |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | wulan |
Date Deposited: | 31 Mar 2022 02:02 |
Last Modified: | 31 Mar 2022 02:02 |
URI: | https://repository.ump.ac.id:80/id/eprint/11269 |
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