Ramadhan, Muhammad Syafiq and Nurul Fachriyah, S.E., M.SA., Ak. (2024) Pengaruh Audit Tenure, Rotasi Audit Dan Fee Audit Terhadap Kualitas Audit. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji apakah audit tenure, rotasi audit, dan fee audit berpengaruh terhadap kualitas. Obyek dalam penelitian ini adalah perusahaanperusahaan yang tergabung dalam LQ45 dan terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Sampel penelitian ini dipilih dengan menggunakan metode purposive sampling. Jumlah populasi dalam penelitian ini sebanyak 54 dan jumlah sampel penelitian sebanyak 25. Data dalam penelitian ini dianalisis menggunakan metode analisis regresi berganda (linier multiple regression) dengan bantuan aplikasi SPSS 25. Hasil Pengujian menunjukkan bahwa variabel audit tenure, rotasi audit, dan fee audit berpengaruh terhadap kualitas audit. Temuan ini memberikan implikasi penting bagi regulator, auditor, dan investor dalam meningkatkan kualitas audit.
English Abstract
This study aims to test whether audit tenure, audit rotation, and audit fees affect quality. The objects in this study are companies that are members of the LQ45 and listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample of this study was selected using purposive sampling method. The population in this study was 54 and the number of research samples was 25. The data in this study were analysed using the linear multiple regression analysis method with the help of the SPSS 25 application. The test results show that the audit tenure, audit rotation, and audit fee variables have an effect on audit quality. These findings provide important implications for regulators, auditors, and investors in improving audit quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020299 |
| Uncontrolled Keywords: | audit tenure, rotasi audit, fee audit, kualitas audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 18 Feb 2025 06:17 |
| Last Modified: | 18 Feb 2025 06:17 |
| URI: | http://repository.ub.ac.id/id/eprint/233345 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Muhammad Syafiq Ramadhan.pdf Restricted to Registered users only Download (2MB) |
Actions (login required)
 |
View Item |