Priliani, Devina (2022) PENGARUH BIAYA AUDIT, KOMITE AUDIT, MASA KERJA AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji Pengaruh Biaya Audit, Komite Audit, Masa Kerja Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Penelitian ini menggunakan jenis penelitian dengan metode kuantitatif, yang diukur dengan menggunakan metode berbasis regresi logistik dengan SPSS 26. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 43 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 129 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.sahamok.com pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Biaya audit tidak berpengaruh terhadap kualitas audit, (2) Komite audit berpengaruh positif terhadap kualitas audit, (3) Masa kerja audit tidak berpengaruh terhadap kualitas audit, (4) Ukuran perusahaan berpengaruh positif terhadap kualitas audit. ABSTRACT This study aims to examine the effect of Audit Fee, Audit Committee, Audit Tenure, and Company Size on Audit Quality in Manufacturing Companies that listed in Indonesian Stock Exchange (IDX) from 2018 to 2020. This research uses a quantitative research method, which is measured using a logistic regression-based method with SPSS 26. The population of this study is the manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The sample is determined based on the purposive sampling, with a total sample of 43 manufacturing sector companies so that the total observations in this study were 129 observations. The data used in this study are secondary data. Data collection techniques using the method of documentation through the official website www.idx.co.id and www.sahamok.com. Hypothesis testing are using t test. The results of the study prove that (1) Audit fees are not take effect to audit quality, (2) influential audit committee positive to audit quality, (3) The audit tenure is not take effect to audit quality, (4) Size company take effect positive to audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Devina Priliani | ||||||||
| Date Deposited: | 05 Oct 2022 05:32 | ||||||||
| Last Modified: | 05 Oct 2022 05:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8566 |
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