PUTRI, NOVI ARTI SANTOSO (2021) PENGARUH REPUTASI KAP, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT (Study Empiris Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of the study is to determine empirical evidence of the effect of audit opinion, audite tenure and company size on audit opinion. The population in this syudy consists of KAP Big four and KAP non-Big Four wich are listed on the indonesia Stock Exchange for the period 2017 – 2019. The sample selection method using purposive sampling method. The sample companies used were 32 wuth the number of analysis units an many as 96 observations. Logistic regression analysis was used totest the hypothesis in this study The results of this study indicate that the KAP reputation and audit tenure do not affect the audit opinion, while the company size affects the audit opinion. Kewords: audit opinion, KAP, reputation, audite tenure, company size Tujuan dari Penelitian ini adalah mengetahui bukti empiris pengaruh opini audit, audite tenure dan ukuran perusahaan terhadap opini audit. Populasi dalam penelitian ini terdiri dari KAP Big Four dan KAP non-Big Faour yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019. Metode pemilihan sampel menggunakan metode purposive sampling. Perusahaan sampel yang digunakan sebanyak 32 dengan jumlah unit analisis sebanyak 96 observasi. Analisis regresi logistik digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa reputasi KAP dan audit tenure tidak berpengaruh terhadap opini audit, sedangkan ukuran perusahaan berpengaruh terhadap opini auit. Kata kunci: Opini audit, reputasi KAP, audite tenure, ukuran perusahaan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216120273 |
| Uncontrolled Keywords: | Opini audit, reputasi KAP, audite tenure, ukuran perusahaan |
| 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 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 05 Aug 2023 08:06 |
| Last Modified: | 05 Aug 2023 08:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80015 |
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