PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Keuangan Sub Sektor Asuransi yang terdaftar di BEI Tahun 2018-2023)

DARMAWAN, MUHAMMAD ILHAM (2025) PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Keuangan Sub Sektor Asuransi yang terdaftar di BEI Tahun 2018-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine how KAP size, company size, audit tenure, and audit committee affect audit quaIity. This study discusses insurance companies Iisted on the lndonesia Stock Exchange (IDX) from 2018 to 2023. The interest in this theme is based on the phenomenon of audit irreguIarities in the insurance sector which has surfaced again after the FinanciaI Services Authority (OJK) on March 7, 2023 imposed sanctions on the revocation of the Registered Certificate to auditor (AP) Nunu Nurdiyaman and KAP Kosasih, Nurdiyaman, MuIyadi Tjahjo & Rekan (KNMT). The purposive sampIing method was used to coIIect sampIes for this study. Based on the criteria, the data sampIe consists of 14 Insurance companies with an observation period of 6 (or six) years. The totaI number of sampIes is 84. The resuIts concIuded that the KAP size variabIe has an effect on audit quaIity, company size has an effect on audit quaIity, audit tenure has no effect on audit quaIity, and the audit committee has no effect on audit quaIity. Keywords: Audit QuaIity, PubIic Accounting Firm Size, company size, audit period, audit committee Tujuan dari peneIitian ini adaIah untuk mengetahui bagaimana ukuran KAP, ukuran perusahaan, audit tenure, dan komite audit memengaruhi kuaIitas audit. PeneIitian ini membahas perusahaan Asuransi yang terdaftar di Bursa Efek lndonesia (BEl) dari tahun 2018 hingga 2023. Ketertarikan tema ini, didasari adanya fenomena penyimpangan audit daIam sektor asuransi yang kembaIi mencuat seteIah Otoritas Jasa Keuangan (OJK) pada 7 Maret 2023 menjatuhkan sanksi pencabutan Surat Tanda Terdaftar kepada auditor (AP) Nunu Nurdiyaman dan KAP Kosasih, Nurdiyaman, MuIyadi Tjahjo & Rekan (KNMT). Metode purposive sampIing digunakan untuk mengumpuIkan sampeI untuk peneIitian ini. Berdasarkan kriteria, sampeI data terdiri dari 14 perusahan Asuransi dengan masa pengamatan 6 (atau enam) tahun. JumIah totaI sampeI adaIah 84. AnaIisis peneIitian dengan anaIisis regresi Iogistik menggunakan SPSS 26. HasiI peneIitian menyimpuIkan bahwa variabIe ukuran KAP berpengaruh terhadap kuaIitas audit, ukuran perusahaan berpengaruh terhadap kuaIitas audit, audit tenure tidak berpengaruh terhadap kuaIitas audit, dan komite audit tidak berpengaruh terhadap kuaIitas audit. Kata Kunci : KuaIitas Audit, Ukuran Kantor Akuntan PubIik, ukuran perusahaan, audit tenure, komite audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 172
NIM/NIDN Creators: 43221010028
Uncontrolled Keywords: KuaIitas Audit, Ukuran Kantor Akuntan PubIik, ukuran perusahaan, audit tenure, komite audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan 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 > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
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: 21 Aug 2025 06:06
Last Modified: 21 Aug 2025 06:06
URI: http://repository.mercubuana.ac.id/id/eprint/96945

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