Adhi Aron, Adhi Aron (2020) ANALISIS PENGARUH ROTASI AUDIT, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi kasus pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Periode 2015 Sampai 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Rotasi audit yang dilakukan oleh perusahaan pada subsector transpotasi sesuai dengan aturan maupun secara sukarela membantu menjaga serta meningkatkan kualitas audit seorang akuntan publik atau kantor akuntan publik. Pemilihan kantor akuntan publik untuk mengaudit laporan keuangan harus berhati-hati agar kualitas audit yang didapat oleh perusahaan membantu peningkatan nilai perusahaan dan menjaga nama baik perusahaan serta kantor akuntan publik. Pembayaran fee audit dilakukan oleh perusahaan kepada auditor dikarenakan telah selesai melakukan tugas auditan. Hasil penelitian menunjukkan secara simultan variabel rotasi audit, ukuran KAP, dan fee audit memiliki pengaruh terhadap kualitas audit menggunakan tingkat signifikan sebesar 10%, dan secara parsial variabel rotasi audit berpengaruh terhadap kualitas audit, sedangkan ukuran KAP dan fee audit tidak memiliki pengaruh terhadap kualitas audit. Analisis penelitian menggunakan analisis regresi logistic binary/dikotomi. Sampel yang digunakan adalah perusahaan subsector transportasi periode 2015 sampai 2019 dengan jumlah sampel yang didapat sebanyak 12 perusahaan dan data observasi yang digunakan sebesar 60 data. metode sampel adalah purposive sampling. ABSTRACT Audit rotations carried out by companies in the transportation subsector in accordance with regulations or voluntarily help maintain and improve the audit quality of a public accountant or public accounting firm. The selection of a public accounting firm to audit financial statements must be careful so that the quality of the audits obtained by the company helps increase the value of the company and maintains the good name of the company and the public accounting firm. Payment of audit fees is made by the company to the auditors because they have completed the auditing duties. The results showed that simultaneously audit rotation variables, KAP size, and audit fees have an influence on audit quality using a significant level of 10%, and partially audit rotation variables affect audit quality, while KAP size and audit fees have no effect on audit quality. . The research analysis used binary / dichotomous logistic regression analysis. The sample used is the transportation subsector company for the period 2015 to 2019 with a total sample size of 12 companies and the observational data used is 60 data. The sample method is purposive sampling.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Rotasi Audit, Ukuran Kantor Akuntan Publik, Fee Audit, dan Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1021 not found. | ||||||||
| Date Deposited: | 19 Oct 2020 06:19 | ||||||||
| Last Modified: | 23 Aug 2023 01:37 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1253 |
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