Pengaruh Tenur Audit, Rotasi Audit, Spesialisasi Auditor, Reputasi Kap, dan Fee Audit Terhadap Kualitas Audit

Magdalena, Maria Bernadette (1551174) (2019) Pengaruh Tenur Audit, Rotasi Audit, Spesialisasi Auditor, Reputasi Kap, dan Fee Audit Terhadap Kualitas Audit. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tenur audit, rotasi audit, spesialisasi auditor, reputasi KAP, dan fee audit terhadap kualitas audit pada perusahan manufaktur yang terdaftar di BEI selama periode 2015- 2017. Teknik analisis data dan pengujian hipotesis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan alat bantu SPSS 24. Hasil uji statistik yang dilakukan dalam penelitian ini memperlihatkan bahwa tenur KAP, tenur partner audit, rotasi KAP, rotasi partner audit, spesialisasi auditor, reputasi KAP, dan fee audit secara parsial tidak berpengaruh terhadap kualitas audit. Sedangkan secara simultan variabel tenur KAP, tenur partner audit, rotasi KAP, rotasi partner audit, spesialisasi auditor, reputasi KAP, dan fee audit memiliki pengaruh terhadap kualitas audit.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tenur KAP, Tenur Partner Audit, Rotasi KAP, Rotasi Partner Audit, Spesialisasi Auditor, Reputasi KAP, Fee Audit, Kualitas Audit
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 11 Apr 2019 06:00
Last Modified: 11 Apr 2019 06:00
URI: http://repository.maranatha.edu/id/eprint/26398

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