HAKIM, ARIEF RAHMAN ABDUL (2020) PENGARUH AUDITORSWITCHINGDAN AUDITTENURE TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Property, Real Estate and Building ConstructionYang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) SKRIPSI Dijadikan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar Sarjana Akuntansi ARIEF RAHMAN ABDUL HAKIM 1602030101 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH PURWOKERTO 2020. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of auditor switching, audit tenure and audit fee on the audit quality. The independent variables used in this studiy are auditor switching, audit tenure and audit fees which are also as moderating variables. The data collection method uses secondary data on annual reports or financial reports that have been published by the property, real estate and building construction companies registered in the Indonesia Stock Exchange in 2014-2018. The sampling technique used in this study was purposive sampling, while the analysis used in this study was logistic regression. Audit quality is the probability that the auditor will find and report violations in the client's accounting system. Based on the results of the hypothesis test analysis, auditor switching have a negative effect on the audit quality, audit tenure and audit fees have a positive effect on the audit quality, audit fees weaken the effect of auditor switching on the audit quality and audit fees weaken the effect of audit tenure on the audit quality.

Dosen Pembimbing: unspecified | unspecified
Item Type: Thesis (Bachelor)
Additional Information: Pembimbing :Dr. Eko Hariyanto, M.Si, Ak., CA., CPA
Uncontrolled Keywords: Auditor Switching, Audit Tenure, Audit Fee and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Subur K.
Date Deposited: 28 Apr 2020 03:24
Last Modified: 07 Aug 2024 00:23
URI: http://repository.ump.ac.id/id/eprint/10010

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