PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Sektor industri barang dan konsumsi yang Terdaftar di BEI Periode 2018-2020)

Sairin, Stefani Livia (2022) PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Sektor industri barang dan konsumsi yang Terdaftar di BEI Periode 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, fee audit, dan komite audit terhadap kualitas audit pada perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di BEI periode 2018-2020. Metoda penelitian ini menggunakan asosiatif kausal (Causal Relationship) dengan pendekatan kuantitatif. Pengolahan dan analisis data dalam penelitian ini menggunakan Software Eviews 10. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Sampel ditentukan berdasarkan metoda purposive sampling, dengan jumlah sebanyak 36 perusahaan manufaktur sektor industri barang dan konsumsi di Bursa Efek Indonesia pada periode tahun 2018 sampai dengan 2020 serta total data observasi yang digunakan sebanyak 108 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder dengan melihat data laporan keuangan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia dan website masing – masing perusahaan. Berdasarkan hasil dan pembahasan uji statistik t (parsial) membuktikan bahwa (1) Ukuran Perusahaan dan (2) Komite audit tidak berpengaruh signifikan terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 sampai 2020, sedangkan (3) Fee Audit berpengaruh negatif terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 sampai 2020. Kata kunci : Ukuran Perusahaan, Fee Audit, Komite Audit, dan Kualitas Audit ABSTRACT This study aims to determine the effect of firm size, audit fees, and audit committee on audit quality in manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange for the period 2018-2020. This research method uses a causal associative (Causal Relationship) with a quantitative approach. Data processing and analysis in this study used Eviews 10 software. The population in this study were all manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, with a total of 36 manufacturing companies in the goods and consumption industry sector on the Indonesia Stock Exchange in the period 2018 to 2020 and the total observation data used was 108 observations. The data used in this study is secondary data by looking at the company's annual financial report data obtained from the official website of the Indonesia Stock Exchange and the websites of each company. Based on the results and discussion of the t statistic test (partial) it proves that (1) company size and (2) audit committee have no significant effect on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020, while (3) audit fees have a negative effect on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2020. Keywords: Company Size, Audit Fee, Audit Committee, and Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHendra, LimNIDN0317058305limh3ndra@yahoo.co.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: STEFANI LIVIA SAIRIN
Date Deposited: 08 Nov 2022 09:06
Last Modified: 08 Nov 2022 09:06
URI: http://repository.stei.ac.id/id/eprint/8786

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