Sari, Gita (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERBANKAN YANG MENGGUNAKAN DIGITAL BANKING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN SEKTOR FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kualitas audit terutama faktor audit tenure, fee audit, dan ukuran perusahaan klien. Metodologi yang digunakan pada penelitian ini adalah kuantitatif dengan menggunakan regresi logistik dan tools statistik SPSS versi 24. Adapun populasi pada penelitian ini adalah seluruh perusahaan perbankan di sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Lebih lanjut, perusahaan yang terdaftar secara terus-menerus, dan menyajikan laporan keuangan audit secara rutin pada periode 2017-2019 dijadikan sampel pada penelitian ini. Jumlah sampel sebanyak 42 bank sehingga total sampel selama periode 2017-2019 sebanyak 126. Dari hasil penelitian dapat disimpulkan bahwa tenure audit dan ukuran perusahaan klien berpengaruh positif signifikan terhadap kualitas audit, sedangkan fee audit tidak berpengaruh signifikan terhadap kualitas audit. This study aims to determine the factors that affect audit quality, especially audit tenure, audit fees, and client company size. The methodology used in this research is quantitative using logistic regression and SPSS version 24 statistical tools. The population in this study are all banking companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. Furthermore, companies that are registered continuously, and present periodically audited financial reports for the 2017-2019 period are sampled in this study. The number of samples is 42 banks, so that the total sample for the 2017-2019 period is 126. From the results of the study it can be concluded that the audit tenure and the size of the client company have a positive significant effect on audit quality, while the audit fee has no significant effect on audit quality.
| Item Type: | Thesis (Tesis) | ||||||||
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| Uncontrolled Keywords: | kualitas audit, tenure audit, biaya audit, ukuran perusahaan klien, perbankan, digital banking | ||||||||
| Subjects: | Akuntansi > Auditing Akuntansi > Sistem Informasi Akuntansi |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1273 not found. | ||||||||
| Date Deposited: | 15 Dec 2020 01:20 | ||||||||
| Last Modified: | 15 Dec 2020 01:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/2282 |
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