AUDITOR SWITCHING, WORKLOAD DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT

WULANDARI, AYU (2019) AUDITOR SWITCHING, WORKLOAD DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This Study aims to test the auditor switching, workload and companay size to wards audit quality. The population of this study is a consumer goods manufacturing sector listed on the Indonesia Stock Exchange 2014-2016. The sampling technique was purposive sampling. The number of samples of this study was 108 companies. Logistic regresions is a data analysis technique used in this study. Hypothesis testing shows that the variabel results that the auditor switching variabel has no effect on audit quality, the workload affects audit quality and the size of companay does not effect the audit quality. Keywords : Auditor Switching, Workload , Company Size, Audit Quality Penelitian ini bertujuan untuk menguji auditor switching, workload dan ukuran perusahaan terhadap kulalitas audit. Populasi penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengumpulan sempel adalah purposive sampling. Jumlah sempel penelitian ini adalah 108 perusahaan. Regresi logistik merupakan teknik analisis data yang digunakan dalam penelitian ini. Pengujian hipotesis menunjukkan hasil variabel bahwa variabel auditor switching tidak berpengaruh pada kualitas audit, workload berpengaruh terhadap kualitas audit dan ukuran perusahaan tidak berpengaruh terhadap kulaitas audit. Kata Kunci : Auditor switching, Workload, Ukuran Perusahaan, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 670
NIM: 43213120103
Uncontrolled Keywords: Auditor switching, Workload, Ukuran Perusahaan, 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
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: 15 Jan 2019 02:53
Last Modified: 01 Feb 2019 08:29
URI: http://repository.mercubuana.ac.id/id/eprint/46643

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