PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Industri yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

HERDIMAN, ASTTIAN PRATAMA (2021) PENGARUH AUDIT TENURE, AUDITOR SWITCHING, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Industri yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

A good audit quality is that the auditor is able to disclose the actual condition of the financial statements when there are things that violate applicable regulations so that the financial statements are free from material misstatement. In agency theory, agency problems arise because of the behavior of the (agent), namely the behavior of management to maximize its own welfare which is contrary to the interests of the principal. Managers have the motivation to apply certain accounting policies that can show good performance by maximizing or minimizing profits. This study aims to examine the effect of Audit Tenure, Auditor Switching, and Company Size on Audit Quality as measured by earnings management. This research is quantitative research. The research was conducted on Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used in this research is purposive sampling method. The sample in this study was 31 of 76 companies that met the criteria. The research data was processed by multiple linear regression. The results of this study indicate that Audit Tenure has an effect on Audit Quality, Auditor Switching has no effect on Audit Quality, and Company Size has an effect on Audit Quality. Keywords: Audit Tenure, Auditor Switching, Company Size, and Audit Quality. Kualitas audit yang baik adalah auditor mampu mengungkapkan keadaan yang sebenarnya dari laporan keuangan ketika terdapat hal-hal yang melanggar peraturan yang berlaku sehingga laporan keuangan bebas dari salah saji material. Dalam teori agensi, masalah keagenan muncul karena adanya perilaku dari (agent), yaitu perilaku manajemen untuk memaksimumkan kesejahteraannya sendiri yang berlawanan dengan kepentingan principal. Manajer memiliki motivasi untuk menerapkan kebijakan akuntansi tertentu yang dapat memperlihatkan kinerjanya yang baik dengan memaksimumkan atau meminimumkan laba. Penelitian ini bertujuan untuk menguji pengaruh Audit Tenure, Auditor Switching, dan Ukuran Perusahaan terhadap Kualitas Audit yang diukur melalui manajemen laba . Penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada Perusahaan Manufaktur SubSektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 31 dari 76 perusahaan yang memenuhi kriteria. Data penelitian diolah dengan regresi linier berganda. Hasil penelitian ini menunjukan bahwa Audit Tenure berpengaruh terhadap Kualitas Audit, Auditor Switching tidak berpengaruh terhadap Kualitas Audit, dan Ukuran Perusahaan berpengaruh terhadap Kualitas Audit. Kata Kunci :Audit Tenure, Auditor Switching, Ukuran Persusahaan, dan Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 298
Call Number: SE/32/23/020
NIM/NIDN Creators: 43217010074
Uncontrolled Keywords: Audit Tenure, Auditor Switching, Ukuran Persusahaan, dan 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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 15 Feb 2023 07:34
Last Modified: 15 Feb 2023 07:34
URI: http://repository.mercubuana.ac.id/id/eprint/74158

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