PENGARUH AUDIT TENURE, UMUR PUBLIKASI, UKURAN PERUSAHAAN, dan SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2013-2017)

PALIAMA, HANSE (2019) PENGARUH AUDIT TENURE, UMUR PUBLIKASI, UKURAN PERUSAHAAN, dan SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to find out and provide empirical evidence regarding the effect of audit tenure, publication age, company size, and auditor specialization on audit quality. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The total sample of this study was 36 companies with observations for 5 years. This study uses a purposive sampling method. The total sample in this study was 180 financial statements Testing the hypothesis using logistic regression analysis (logistic regression) SPSS 21. The results of this study indicate that the independent variables that affect audit quality are the age of publication, company size, and auditor specialization. Other independent variables namely, audit tenure have no significant effect on audit quality. Keywords: audit quality, audit tenure, publication age, company size, and auditor specialization. Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai pengaruh audit tenure, umur publikasi, ukuran perusahaan, dan spesialisasi auditor terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2017. Total sampel penelitian ini adalah 36 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini menggunakan metode purposive sampling. Total sampel pada penelitian ini adalah 180 laporan keuangan Pengujian hipotesis dengan menggunakan analisis regresi logistik (logistic regression) SPSS 21. Hasil dari penelitian ini menunjukkan bahwa variabel independen yang mempengaruhi kualitas audit adalah umur publikasi, ukuran perusahaan dan spesialisasi auditor. Variabel independen lainnya yaitu, audit tenure tidak berpengaruh signifikan terhadap kualitas audit. Kata kunci: kualitas audit, audit tenure, umur publikasi, ukuran perusahaan, dan spesialisasi auditor.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 237
NIM: 43214010003
Uncontrolled Keywords: kualitas audit, audit tenure, umur publikasi, ukuran perusahaan, dan spesialisasi auditor.
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
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: 29 Nov 2019 01:28
Last Modified: 10 Jan 2020 01:41
URI: http://repository.mercubuana.ac.id/id/eprint/52347

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