PENGARUH AUDIT FEE, ROTASI AUDIT DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris: Perusahaan Manufaktur Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Dewi, Aldahlia Kusuma (2022) PENGARUH AUDIT FEE, ROTASI AUDIT DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris: Perusahaan Manufaktur Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sebab akibat antara Audit Fee, Rotasi Audit, dan Audit Delay terhadap kualitas audit. Penelitian ini dilakukan pada perusahaan sektor Perdagangan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan metode regresi logistik untuk melakukan pengambilan keputusan. Penelitian ini menggunakan teknik non-probability sampling karena jumlah anggota populasi tidak diketahui, dan dengan purposive sampling sebagai teknik penentuan sampelnya. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis linear regresi logistic dengan alat bantu program SPSS versi 25 dan uji asumsi klasik untuk analisis data. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purpose sampling dengan sampel sebanyak 15 perusahaan manufaktur. Hasil penelitian membuktikan bahwa Audit Fee berpengaruh positif terhadap kualitas audit, sedangkan Rotasi KAP dan Audit Delay berpengaruh negative terhadap kualitas audit. Kata kunci : Audit Fee, Rotasi Audit , Audit Delay, Kualitas Audit ABSTRACT This study aims to determine the effect of causality between Audit Fee, Audit Rotation, and Audit Delay on audit quality. This research was conducted on trading, service and investment sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses the logistic regression method to make decisions. This study uses a non-probability sampling technique because the number of members of the population is unknown, and with purposive sampling as the technique of determining the sample. The data analysis technique used in this study used linear logistic regression analysis with the SPSS version 25 program tool and the classical assumption test for data analysis. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample is determined based on the purpose sampling method with a sample of 15 manufacturing companies. The results of the study prove that the audit fee has a positive effect on audit quality, while KAP rotation and audit delay have a negative effect on audit quality. Keywords: Audit Fee, Audit Rotation, Audit Delay, Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYusuf, MochamadNIDN0330037601muh.yusuf.se.ak@gmail.com
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Aldahlia Kusuma Dewi
Date Deposited: 16 Jan 2023 07:17
Last Modified: 16 Jan 2023 07:17
URI: http://repository.stei.ac.id/id/eprint/9454

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