PENGARUH TENURE AUDIT, KONTROL INTERNAL, DAN FEE AUDIT TERHADAP KUALITAS AUDIT Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2009-2016

INDRAWATI, INDRAWATI (2019) PENGARUH TENURE AUDIT, KONTROL INTERNAL, DAN FEE AUDIT TERHADAP KUALITAS AUDIT Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2009-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research concerns about effect of audit tenure, internal control, and audit fee to audit quality. The purpose of this research is to know: (1) The effect of audit tenure on audit quality, (2) the effect of internal control on audit quality, (3) the effect of audit fee on audit quality. The sample used is some manufacturing company listed on Indonesia Stock Exchange 2009-2016 period and didn’t delisting experience during the period. The method used in this research is quantitative descriptive method. In this research hypothesis test using simple regression test. The result of the research indicate that there is influence between audit tenure, internal control, and audit fee on audit quality. (1) There is a negative and significant influence between the audit tenure on audit quality. (2) meanwhile, internal control has a positive effect on audit quality. (3) and audit fee have positive effect to audit quality. Keyword : audit tenure, internal control, audit fee, audit quality. Penelitian ini mengenai pengaruh tenure audit, kontrol internal, dan fee audit terhadap kualitas audit. Penelitian ini bertujuan untuk mengetahui: (1) pengaruh tenur audit terhadap kualitas audit, (2) pengaruh kontrol internal terhadap kualitas audit, dan (3) pengaruh fee audit terhadap kualitas audit. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2016 dan tidak mengalami delisting selama periode tersebut. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Dalam penelitian ini uji hipotesis menggunakan uji regresi sederhana. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara tenur audit, kontrol internal, fee audit terhadap kualitas audit. (1) Terdapat pengaruh negatif antara tenure audit terhadap kualitas audit. (2) Sementara itu, kontrol internal berpengaruh positif terhadap kualitas audit. (3) Dan fee audit berpengaruh positif terhadap kualitas audit. Kata Kunci : Tenure Audit, Kontrol Internal, Fee Audit, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 644
Call Number: SE/32/18/223
NIM: 43213010283
Uncontrolled Keywords: Tenure Audit, Kontrol Internal, 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
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 05:52
Last Modified: 22 Jan 2019 08:48
URI: http://repository.mercubuana.ac.id/id/eprint/46660

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