PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, DAN AUDIT REPORT LAG TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

TAFIANI, RIZKI (2021) PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, DAN AUDIT REPORT LAG TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

[img] Text
RIZKI TAFIANI_Cover.pdf

Download (7MB)
[img] Text
RIZKI TAFIANI_BAB 1.pdf

Download (710kB)
[img] Text
RIZKI TAFIANI_BAB 2.pdf

Download (678kB)
[img] Text
RIZKI TAFIANI_BAB 3.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
RIZKI TAFIANI_BAB 4.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
RIZKI TAFIANI_BAB 5.pdf
Restricted to Repository staff only

Download (613kB)
[img] Text
RIZKI TAFIANI_Daftar Pustaka.pdf

Download (768kB)
[img] Text
RIZKI TAFIANI_Lampiran.pdf
Restricted to Repository staff only

Download (1MB)

Abstract

This research aims to analyze the effect of KAP rotation, audit fees, audit tenure, and audit report lag on audit quality. This research is a quantitative. The data source used is secondary data in the form of financial and annual company reports. Mining companies listed on the Indonesia Stock Exchange in 2015-2019 used us the population in this study. Sampling was done using non-probability method with the purosive sampling technique and obtained 21 companies as samples with 105 observational data. The data analysis method used was logistic regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, audit quality was calculated using the earnings support proxy. The results of this study indicate that the audit fee has a positive effect on audit quality. While KAP rotation, audit tenure, and audit report lag don’t affect audit quality.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: KAP rotation, Audit Fee, Audit Tenure, Audit Report Lag, and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 18 Apr 2022 04:00
Last Modified: 18 Apr 2022 04:00
URI: https://repository.ump.ac.id:80/id/eprint/11453

Actions (login required)

View Item View Item