PENGARUH AUDIT TENURE, FEE AUDIT DAN UKURAN PERUSAHAAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transporasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

BURHAN, RABIATUL MAR'AH (2019) PENGARUH AUDIT TENURE, FEE AUDIT DAN UKURAN PERUSAHAAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas Dan Transporasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of audit tenure, audit fees and audit firm size (KAP) on audit quality (Empirical Study of Companies in the infrastructure, utilities and transportation sectors on the Indonesia Stock Exchange for the 2014-2017 Period). The sample in this study was 48 out of 12 samples of infrastructure sector companies, utilities and transportation. The research used in this study was purposive sampling method. This study uses a statistical analysis model in the form of multiple liniear regression tests. The results of this study indicate that audit tenure, audit firm size (KAP) effect audit quality, audit firm size does not effect audit quality. Keywords: audit quality, audit tenure, audit fee, audit firm size (KAP). Penelitian ini bertujuan untuk menguji pengaruh audit tenure, fee audit dan ukuran perusahaan akuntan publik (KAP) terhadap kualitas audit (Studi Empiris Perusahaan sektor infrastruktur, utilitas dan transportasi di Bursa Efek Indonesia untuk Periode 2014-2017) . Sampel dalam penelitian ini adalah 48 dari 12 sampel perusahaan sektor infrastruktur, utilitas dan transportasi. penelitian yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan model analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa audit tenure, ukuran kantor akuntan publik (KAP) berpengaruh terhadap kualitas audit, sedangkan fee audit tidak tidak berpengaruh terhadap kualitas audit. Kata kunci :kualitas audit, audit tenure, fee audit, ukuran perusahaan kantor akuntan publik (KAP).

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 543
Call Number: SE/32/19/151
NIM/NIDN Creators: 43215010201
Uncontrolled Keywords: kualitas audit, audit tenure, fee audit, ukuran perusahaan kantor akuntan publik (KAP).
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: 03 Jul 2019 07:57
Last Modified: 25 May 2022 06:10
URI: http://repository.mercubuana.ac.id/id/eprint/49343

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