Pengaruh Fee Audit Dan Audit Delay Terhadap Kualitas Audit Di Masa Pandemi Covid-19 Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2020

Widiastutik, Rika Nur and Akie Rusaktiva Rustam, (2022) Pengaruh Fee Audit Dan Audit Delay Terhadap Kualitas Audit Di Masa Pandemi Covid-19 Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2020. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilakukan untuk membuktikan secara empiris mengenai pengaruh fee audit dan audit delay terhadap kualitas audit di masa pandemi Covid-19 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan total 68 sampel yang terdiri dari 34 perusahaan dalam kurun waktu 2019-2020 yang kemudian dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit memiliki pengaruh positif terhadap kualitas audit di masa pandemi Covid- 19, sedangkan audit delay memiliki pengaruh negatif terhadap kualitas audit di masa pandemi Covid-19.

English Abstract

The research was conducted to empirically prove the effect audit fees and audit delay on audit quality during the pandemic Covid-19 in the banking companies that are listed on the Indonesia Stock Exchange. This research used purposive sampling methods with a total of 68 samples consisting of 34 companies in the 2019-2020 period which was then analyzed using logistic regression. Hypothesis testing result show that audit fees has a positive effect on audit quality during the pandemic Covid-19, while audit delay has a negative effect on audit quality during the pandemic Covid-19

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: :0522020323
Uncontrolled Keywords: Fee Audit, Audit Delay, Kualitas Audit, Pandemi Covid-19, Audit Fees, Audit Delay, Audit Auality and Pandemic Covid-19.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 14 Feb 2023 01:39
Last Modified: 14 Feb 2023 01:40
URI: http://repository.ub.ac.id/id/eprint/197455
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