PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDITOR, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2022)

RUBEN, NICHOLAS (2025) PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDITOR, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of audit fees, audit tenure, auditor rotation, KAP size, company size, and auditor reputation on audit quality. The population in this study were infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sampling technique used in this study was purposive sampling method, resulting in a sample of 36 companies over a period of 4 years, with a total of 144 data samples that met the criteria. The research analysis used logistic regression analysis with the SPSS 26 program application. The results prove that company size has a positive effect on audit quality. While the fee audit, audit tenure, auditor rotation, and KAP size have no effect on audit quality. Keywords: Audit Fee, Audit Tenure, Auditor Rotation, KAP Size, Company Size, Audit Quality Penelitian ini bertujuan untuk menguji pengaruh pengaruh fee audit, audit tenure, rotasi auditor, ukuran KAP, ukuran perusahaan, dan reputasi auditor terhadap kualitas audit. Populasi dalam penelitian ini merupakan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, sehingga menghasilkan sampel sebanyak 36 perusahaan selama kurun waktu 4 tahun, dengan total 144 sampel data yang memenuhi kriteria. Analisis penelitian menggunakan analisis regresi logistik dengan aplikasi program SPSS 26. Hasil penelitian membuktikan Ukuran Perusahaan berpengaruh positif pada kualitas audit. Sementara, fee audit, audit tenure, rotasi auditor, dan ukuran KAP tidak berpengaruh terhadap kualitas audit. Kata Kunci: Fee Audit, Audit Tenure, Rotasi Auditor, Ukuran KAP, Ukuran Perusahaan, Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 114
NIM/NIDN Creators: 43221010074
Uncontrolled Keywords: Fee Audit, Audit Tenure, Rotasi Auditor, Ukuran KAP, Ukuran Perusahaan, Kualitas Audit.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 380.1-380.9 Standard Subdivisions of Commerce, Communications, Transportation/Subdivisi Standar Dari Perdagangan, Komunikasi, Transportasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan 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 > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 26 May 2025 02:35
Last Modified: 26 May 2025 02:35
URI: http://repository.mercubuana.ac.id/id/eprint/95624

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