PENGARUH REPUTASI AUDIT, CORPORATE GOVERNANCE DAN AUDIT LAG TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016)

SUMANTRI, BAGUS (2019) PENGARUH REPUTASI AUDIT, CORPORATE GOVERNANCE DAN AUDIT LAG TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to improve the quality of financial statement information for users of financial statements, this can be interpreted with the results of audit quality that can be influenced by audit reputation, corporate governance and audit lag. This study aims to examine how much influence the audit reputation, corporate governance and audit lag have on audit quality. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016. The sampling technique used was purposive sampling method with a total sample of 140 companies. The statistical method used is logistic regression and statistical tools SPSS version 24. The independent variables in this study are audit reputation, corporate governance and audit lag, with the dependent variable being audit quality. The results of the study show that audit reputation, corporate governance and audit lag affect audit quality. The test results partially show that all independent variables have a positive effect on audit quality, but only audit reputation variables have a significant effect on audit quality while corporate governance and audit lag have no significant effect on audit quality. Keywords: audit reputation, corporate governance, audit lag, audit quality Penelitian ini untuk meningkatkan kualitas informasi laporan keuangan bagi pengguna laporan keuangan, hal tersebut dapat diinterpretasikan dengan hasil kualitas audit yang dapat dipengaruhi oleh reputasi audit, corporate governance dan audit lag. Penelitian ini bertujuan untuk menguji seberapa besar pengaruh reputasi audit, corporate governance dan audit lag terhadap kualitas audit. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dengan total sampel sebanyak 140 perusahaan. Metode statistik yang digunakan adalah regresi logistik dan tools statistik SPSS versi 24. Variabel bebas dalam penelitian ini adalah reputasi audit, corporate governance dan audit lag, dengan variabel terikat adalah kualitas audit. Hasil penelitian menunjukkan bahwa reputasi audit, corporate governance dan audit lag berpengaruh terhadap kualitas audit. Hasil pengujian secara parsial menunjukkan bahwa semua variabel bebas berpengaruh positif terhadap kualitas audit, namun hanya variabel reputasi audit yang berpengaruh siginifkan terhadap kualitas audit sedangkan corporate governance dan audit lag berpengaruh tidak signifikan terhadap kualitas audit. Kata kunci : reputasi audit, corporate governance, audit lag, kualitas audit.

Item Type: Thesis (S1)
NIM: 43216110519
Uncontrolled Keywords: reputasi audit, corporate governance, audit lag, 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 > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 27 Jun 2019 02:25
Last Modified: 27 Jun 2019 02:25
URI: http://repository.mercubuana.ac.id/id/eprint/49181

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