PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Tahun 2014 - 2016)

ASTITI, DWI (2018) PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Tahun 2014 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the effect of the audit committee's effectiveness and audit fees on audit quality in manufacturing companies. The effectiveness of audit committee and audit fee as independent variable and audit quality as dependent variable. This study uses the basic theory of agency theory. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) during the period 2014 - 2016. The sampling process used by doing purpose sampling method and this study using 171 observations. The analytical method for testing hypotheses is logistic regression analysis. The result shows that audit committee effectiveness has a significant effect on audit quality while audit fee does not affect audit quality. Keyword: Agency Theory, Logistic Regression Analysis, Audit Committee Effectiveness, Audit Fee, Audit Quality Tujuan dari penelitian ini adalah untuk menguji pengaruh efektifitas komite audit dan fee audit terhadap kualitas audit pada perusahaan manufaktur. Efektifitas komite audit dan fee audit sebagai variabel independen dan kualitas audit sebagai variabel dependen. Penelitian ini menggunakan teori dasar yaitu teori keagenan. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) selama periode tahun 2014 – 2016. Proses pengambilan sample digunakan dengan melakukan metode purpose sampling dan penelitian ini menggunakan 171 observasi. Metode analisis untuk menguji hipotesis adalah analisis regresi logistik. Hasilnya menunjukan bahwa efektifitas komite audit berpengaruh signifikan terhadap kualitas audit sedangkan fee audit tidak berpengaruh terhadap kualitas audit. Keyword : Teori Keagenan, Analisi Regresi Logistik, Efektifitas Komite Audit, Fee Audit, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 410
Call Number: SE/32/18/395
NIM/NIDN Creators: 43214010124
Uncontrolled Keywords: Teori Keagenan, Analisi Regresi Logistik, Efektifitas Komite Audit, Fee Audit, Kualitas Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:50
Last Modified: 12 Jan 2024 06:13
URI: http://repository.mercubuana.ac.id/id/eprint/45927

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