PENGARUH AUDIT DELAY, AUDIT TENURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT

PRATIWI, NINDA INTAN (2019) PENGARUH AUDIT DELAY, AUDIT TENURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the influence audit delay, audit tenure and audit fees to audit quality. Quality audits in this study diprosikan by using the approach of market share, the audit delay is measured by counting the number of days from the date of closing of the company until the date of publication of the independent auditor, audit tenure is measured using a dummy variable is proxied by calculating the number of years that auditors alike have done audit engagement to the client, then the audit fee is proxied by using professional services or professional fees. In this study, the population is taken is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) in 2014-2016. The technique used in this sampling was purposive sampling technique. Based on the criteria that have been determined, the obtained results of a sample of 87 companies.Analysis of the data in this study using multiple linear regression analysis with tools help SPSS version 23. The results of hypothesis testing get in this study is audit delay and audit tenure does not affect the quality of the audit, while the audit fee had positive effect on audit quality. Keywords : audit quality, audit delay, audit tenure and fee audit Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit delay, audit tenure dan fee audit terhadap kualitas audit. Kualitas audit dalam penelitian ini diprosikan dengan menggunakan pendekatan market share, audit delay diukur dengan menghitung jumlah hari dari tanggal tutup buku perusahaan sampai tanggal diterbitkannya laporan auditor independen, audit tenure diukur dengan menggunakan variabel dummy yang diproksikan dengan menghitung jumlah tahun dimana auditor yang sama telah melakukan perikatan audit terhadap klien, kemudian fee audit diproksikan dengan menggunakan jasa professional atau professional fees. Dalam penelitian ini, populasi yang diambil adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2016.Teknik yang digunakan dalam pengambilan sampel ini adalah teknik purposive sampling. Berdasarkan kriteria-kriteria yang telah ditentukan, maka diperoleh hasil sampel sebanyak 87 perusahaan. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan SPSS 23. Hasil uji hipotesis yang di dapatkan dalam penelitian ini adalah audit delay dan audit tenure tidak berpengaruh terhadap kualitas audit, sedangkan fee audit berpengaruh positif terhadap kualitas audit. Kata kunci : kualitas audit, audit delay, audit tenure, fee audit.

Item Type: Thesis (S1)
Call Number: SE/32/19/130
NIM: 43215010085
Uncontrolled Keywords: kualitas audit, audit delay, audit tenure, fee audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 25 Sep 2019 06:57
Last Modified: 25 Sep 2019 06:57
URI: http://repository.mercubuana.ac.id/id/eprint/50258

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