Muhammad Abby, Rizaldy (2022) PENGARUH AUDITOR SWITCHING, AUDIT TENURE DAN COMPANY SIZE TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Auditor Switching, Audit Tenure dan Company Size terhadap Kualitas Audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan desktiptif, yang diukur dengan menggunakan metode regresi logistik bantuan program SPSS. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 52 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 208 observasi. Teknik pengumpulan data dengan menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Hasil penelitian membuktikan bahwa Company Size berpengaruh terhadap Kualitas Audit. Namun penelitian ini tidak membuktikan adanya pengaruh antara Auditor Switching dan Audit Tenure terhadap Kualitas Audit. This study aims to examine the effect of Auditor Switching, Audit Tenure and Company Size on Audit Quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. This study uses quantitative research with a descriptive approach, which is measured using the SPSS program-assisted logistic regression method. The data used in this research is secondary data. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sample was determined based on the purposive sampling method, with a total sample of 52 manufacturing companies so that the total observations in study were 208 observations. Data collection techniques using the documentaion method through the official website of the Indonesia Stock Exchange (BEI) and the websites of each company. The results of the study prove that Company Size has an effect on Audit Quality. However, this study does not prove that there is an influence between Auditor Switching and Audit Tenure on Audit Quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kualitas Audit, Auditor Switching, Audit Tenure, dan Company Size | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs MUHAMMAD ABBY RIZALDY | ||||||||
| Date Deposited: | 06 Jan 2022 09:17 | ||||||||
| Last Modified: | 06 Jan 2022 09:17 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6690 |
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