Darmawan, Rifky (2022) PENGARUH AUDIT TENURE, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Tujuan penelitian ini agar menguji pengaruh Audit Tenure, Audit Fee, Ukuran Perusahaan terhadap Kualitas Audit pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2020 sebanyak 33 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 29 perusahaan sehingga terdapat 116 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX yaitu www.id.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Hasil penelitian membuktikan bahwa, (1) Audit Tenure tidak berpengaruh Terhadap Kualitas Audit, (2) Audit Fee berpengaruh Negatif dan segnifikan Terhadap Audit Delay, (3) Ukuran Perusahaan berpengaruh positif dan segnifikan Terhadap Kualitas Audit (4) Audit Tenure, Audit Fee,dan Ukuran perusahaan secara simultan berpengaruh positif dan signifikan terhadap Kualitas Audit. The purpose of this study is to examine the effect of Audit Tenure, Audit Fee, Company Size on Audit Quality in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research uses quantitative research with descriptive research strategy. The population of this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 period as many as 33 companies. The sample selection in this study used purposive sampling with a total sample of 29 companies so that there were 116 total observations. The data used is secondary data. Data collection techniques through the official IDX website, namely www.id.co.id and the company's official website. This research uses Eviews version 10 software. The results of the study prove that, (1) Audit Tenure has no effect on Audit Quality, (2) Audit Fee has a negative and significant effect on Audit Delay, (3) Company Size has a positive and significant effect on Audit Quality (4) Audit Tenure, Audit Fee, and firm size simultaneously has a positive and significant effect on audit quality.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Audit Tenure, Fee Audit, Ukuran Perusahaan dan Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Rifky Darmawan | ||||||||
| Date Deposited: | 27 Oct 2022 02:59 | ||||||||
| Last Modified: | 27 Oct 2022 02:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8731 |
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