Pengaruh Ukuran Perusahaan, Audit Fee, Opini Audit Dan Auditor Industry Specialization Terhadap Audit Quality

Masruroh, Firda Rizky and Adri Putra Nugraha, SE., MPA (2024) Pengaruh Ukuran Perusahaan, Audit Fee, Opini Audit Dan Auditor Industry Specialization Terhadap Audit Quality. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh ukuran perusahaan, audit fee, opini audit dan auditor industry specialization terhadap audit quality. Penelitian ini merupakan penelitian kuantitatif dan menggunakan metode analisis regresi linear berganda. Adapun sampel penelitian adalah 32 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2020- 2022. Penelitian ini menemukan bahwa ukuran perusahaan, audit fee dan auditor industry specialization mampu mempengaruhi audit quality suatu perusahaan. Namun, opini audit dalam penelitian ini tidak berdampak signifikan terhadap audit quality. Penelitian ini mendukung teori keagenan. Penelitian ini menggunakan akrual diskresioner pada pengukuran proksi audit quality

English Abstract

This study aims to provide empirical evidence about the influence of company size, audit fees, audit opinions and auditor industry specialization on audit quality. This study employs quantitative method, in which the data are analyzed by multiple linear regression. The research sample is 32 transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2020-2022. This study found that company size, audit fees and auditor industry specialization can influence a company's audit quality. However, audit opinion in this study did not have a significant impact on audit quality. This research supports agency theory. This research uses discretionary accruals as a proxy measurement for audit quality

Item Type:	Thesis (Sarjana)
Identification Number:	052402
Uncontrolled Keywords:	ukuran perusahaan; audit fee; opini audit; auditor industry specialization; audit quality
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	30 Dec 2024 01:31
Last Modified:	30 Dec 2024 01:31
URI:	http://repository.ub.ac.id/id/eprint/230548

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