Nazikra R, Aditya (2019) PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN KAP DAN UKURAN PERUSAHAAN KLIEN PADA KUALITAS AUDIT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah pengaruh masa perikatan audit, rotasi kap, ukuran kap dan ukuran perusahaan klien terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan metode berbasis linier berganda dengan SPSS 22. Populasi dari penelitian ini adalah Kantor Akuntan Publik yang ada di Jakarta Timur sebanyak 48 KAP. Sample ditentukan berdasarkan KAP yang mengizinkan untuk mengisi kuisioner , dengan jumlah sampel sebanyak 12 KAP yang ada di Jakarta Timur. Data yang digunakan dalam penelitian ini berupa data primer Hasil penelitian secara parsial membuktikan bahwa (1) masa perikatan audit tidak berpengaruh terhadap kualitas audit, (2) rotasi kap berpengaruh terhadap kualitas audit, (3) ukuran kap tidak berpengaruh terhadap kualitas audit, (4) ukuran perusahaan klien berpengaruh terhadap kualitas audit, sedangkan penelitian secara simultan membuktikan bahwa (5) masa perikatan audit, rotasi kap, ukuran kap dan ukuran perusahaan klien secara simultan berpengaruh terhadap kualitas audit Kata kunci: Kualitas Audit, Masa Perikatan Audit, Rotasi Kantor Akuntan Publik, Ukuran Kantor Akuntan Publik dan Ukuran Perusahaan ABSTRACT This study aims to determine whether the effect of the audit engagement period, KAP rotation, KAP size and client company size on audit quality. This research uses descriptive quantitative research approach, which is measured by multiple linear-based methods with SPSS 22. The population of this study is the Public Accountant Office in East Jakarta as many as 48 KAP. The sample is determined based on the KAP that allows to fill the questionnaire, with a total sample of 12 KAPs in East Jakarta. The data used in this study are primary data. The results of the research partially prove that (1) the audit engagement period has no effect on audit quality, (2) kap rotation influences audit quality, (3) kap size does not affect audit quality, (4) client company size influences audit quality, while research simultaneously proves that (5) the audit engagement period, kap rotation, kap size and client company size simultaneously affect audit quality. KeyWord: Audit Quality, Audit Engagement Period, Rotation of public Accounting Firm, Size of public Accounting Firm and Cient Company Size
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Nov 2021 03:42 | ||||||||
| Last Modified: | 16 Nov 2021 03:42 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5869 |
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