PENGARUH FEE AUDIT, AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

APRILLIA, ANITA (2024) PENGARUH FEE AUDIT, AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to test, analyze, and obtain empirical evidence regarding the effect of audit fees, audit tenure and audit rotation on audit quality in insurance companies listed on the Indonesia Stock Exchange. This research was conducted partially and simultaneously. The sample in the study was 14 companies with research in 2018-2022 so that there were 70 data analyzed. This study uses secondary data sourced from the company's annual financial statements. The analytical tool in this study uses logistic regression testing. The results of the study concluded that the audit fee variable has an effect on audit quality. The audit tenure variable has no effect on audit quality. The audit rotation variable has no effect on audit quality. The audit fee variable, audit tenure and audit rotation as a whole have a significant effect on audit quality. Keywords: Audit Fee, Audit Tenure, Audit Rotation, Audit Quality. Penelitian ini bertujuan untuk menguji, menganalisa, dan memperoleh bukti empiris mengenai pengaruh fee audit, audit tenure dan rotasi audit terhadap kualitas audit pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan secara parsial dan simultan. Sampel dalam penelitian sebanyak 14 perusahaan dengan penelitian pada tahun 2018-2022 sehngga terdapat 70 data yang dianalisis. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Alat analisis pada penelitian ini menggunakan perngujian regresi logistik. Hasil penelitian menyimpulkna bahwa variabel fee audit berpengaruh terhadap kualitas audit. Variabel audit tenure tidak berpengaruh terhadap kualitas audit. Variabel rotasi audit tidak berpengaruh terhadap kualitas audit. Variabel fee audit, audit tenure dan rotasi audit secara keseluruhan berpengaruh signifikan terhadap kualitas audit. Kata kunci: Fee Audit, Audit Tenure, Rotasi Audit, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 126
Call Number: SE/32/24/080
NIM/NIDN Creators: 43220010138
Uncontrolled Keywords: Fee Audit, Audit Tenure, Rotasi Audit, Kualitas Audit
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial
300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi > 368.9 Insurance by Specific Localities/Asuransi di Lokasi 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
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 > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 13 May 2024 06:10
Last Modified: 13 May 2024 06:10
URI: http://repository.mercubuana.ac.id/id/eprint/88650

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