RAHMAWATI, SUCI (2017) PENGARUH FEE AUDIT, AUDIT TENURE, DAN UKURAN PERUSAHAAN AUDIT (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia tahun 2012-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh fee audit, audit tenure, dan ukuran perusahaan audit (KAP) terhadap kualitas audit. Dalam penelitian ini, kualitas audit diproksikan dengan pendekatan earning surprise benchmarks, sementara fee audit diproksikan dengan professional fees, audit tenure diukur dengan menghitung jumlah tahun KAP mengaudit laporan keuangan perusahaan secara berurutan, dan ukuran KAP diukur dengan variabel dummy yang diproksikan dengan KAP Big four dan Non Big four. Populasi dalam penelitian ini adalah perusahaan-perusahaan consumer goods (sektor barang konsumsi) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015.Tehnik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 22 perusahaan. Penelitian ini menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa: (1) Fee audit berpengaruh secara signifikan positif terhadap kualitas audit, (2) Audit tenure tidak berpengaruh secara signifikan terhadap kualitas audit, (3) Ukuran KAP berpengaruh secara signifikan positif terhadap kualitas audit.This study aims to identify and analyze the effect of audit fees, audit tenure, and the size of the audit firm (KAP) on audit quality. In this study, audit quality is proxied by the approach of earnings surprise benchmarks, while the audit fee is proxied by the professional fees, audit tenure is measured by counting the number of years of KAP examine the company's financial statements sequentially, and firm size was measured by a dummy variable is proxied by KAP Big four and Non Big four. The population in this study are consumer goods companies listed in Indonesia Stock Exchange (IDX) for the period 2012-2015. The sampling technique in this study using purposive sampling. Based on predetermined criteria then obtained a sample of 22 companies. This study used logistic regression analysis. The results of this study indicate that: (1) Audit fee significantly positive effect on audit quality, (2) Audit tenure does not significantly affect audit quality, (3) The size of KAP is significantly positive effect on audit quality
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