PENGARUH AUDIT FEE, AUDIT TENURE, DAN AUDIT SWITCHING TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia pada Periode 2019-2021)

Landja, Fitri Febriana (2022) PENGARUH AUDIT FEE, AUDIT TENURE, DAN AUDIT SWITCHING TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia pada Periode 2019-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

[img] Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy
[img] Text (BAB 1)
BAB 1.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (783kB)
[img] Text (BAB 2)
BAB 2.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (910kB)
[img] Text (BAB 3)
BAB 3.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (888kB)
[img] Text (BAB 4)
BAB 4.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (968kB) | Request a copy
[img] Text (BAB 5)
BAB 5.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (666kB) | Request a copy
[img] Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (564kB)
[img] Text (Lampiran)
LAMPIRAN.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy

Abstract

Penelitian ini bertujuan untun menunjukkan pengaruh variabel audit fee, audit tenure, dan audit switching terhadap kualitas audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Data pengamatan pada penelitian ini terdapat 75 sampel perusahaan selama tiga tahun pengamatan dengan diperolehnya 25 sampel perusahaan. Metode analisis data yang digunakan adalah metode analisis regresi logistik, diketahui bahwa hasil tes audit fee berpengaruh positif dan audit tenure berpengaruh positif terhadap kualitas audit, sedangkan audit switching tidak berpengaruh terhadap kualitas audit. This study aims to show the influence of audit fee variables, tenure audits, and switching audits on audit quality in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The observation data in this study contained 75 company samples during the three years of observation with the acquisition of 25 company samples. The data analysis method used is a logistic regression analysis method, it is known that the results of the fee audit test have a posifit effect and the tenure audit has a positive effect on audit quality, while switching audits do not affect audit quality.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoNIDN0328064901windratnowidyokartono@gmail.com
Uncontrolled Keywords: Kualitas Audit, Audit Fee, Audit Tenure dan Audit Switching
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: FITRI FEBRIANA LANDJA
Date Deposited: 29 Dec 2022 08:28
Last Modified: 29 Dec 2022 08:28
URI: http://repository.stei.ac.id/id/eprint/9205

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.