Nazhifah, Luthfi Naurah (2023) FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN PROKSI EARNINGS SURPRISE BENCHMARK PADA PERUSAHAAN SEKTOR FINANCE YANG TERDAFTAR DI BEI TAHUN 2017 – 2021. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai
pengaruh audit fee, audit tenure, reputasi auditor, rapat komite audit, dan umur
publikasi perusahaan terhadap kualitas audit. Populasi dari penelitian ini adalah
perusahaan sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) selama
tahun 2017-2021. Metode penentuan sampel dalam penelitian ini menggunakan
teknik purposive sampling dengan total sampel penelitian 34 sampel. Kualitas audit
diproksikan menggunakan Earnings Surprise Benchmark dengan teknik analisis
data yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa
audit fee, audit tenure dan komite audit tidak berpengaruh terhadap kualitas audit,
reputasi auditor berpengaruh positif terhadap kualitas audit, sedangkan umur
publikasi perusahaan berpengaruh negatif terhadap kualitas audit.
Kata Kunci : audit fee, audit tenure, reputasi auditor, rapat komite audit, umur
publikasi
ABSTRACT
This study aims to determine and provide empirical evidence regarding the effect
of audit fees, audit tenure, auditor reputation, audit committee meetings, and the
age of company publications on audit quality. The population of this study is
finance sector companies listed on the Indonesia Stock Exchange (IDX) during
2017-2021. The sampling method in this study used purposive sampling techniques
with a total research sample of 34 samples. Audit quality is proxied using Earnings
Surprise Benchmark with the data analysis technique used is logistic regression.
The results showed that audit fees, audit tenure and audit committee did not affect
audit quality, auditor reputation had a positive effect on audit quality, while the age
of company publications negatively affected audit quality.
Keywords : audit fee, audit tenure, auditor reputation, audit committee meetings,
Age of company publications
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | audit fee, audit tenure, reputasi auditor, rapat komite audit, umur publikasi |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 14 Jun 2023 01:56 |
| Last Modified: | 14 Jun 2023 01:56 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/35912 |
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