PENGARUH UKURAN KAP, ROTASI AUDIT, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar Di Bursa Efek Indonesia)
| Main Author: | Rizki Yuniar, Kusumawardani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51142/2/BAB%20I.pdf http://eprints.umm.ac.id/51142/3/BAB%20II.pdf http://eprints.umm.ac.id/51142/4/BAB%20III.pdf http://eprints.umm.ac.id/51142/5/BAB%20IV.pdf http://eprints.umm.ac.id/51142/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51142/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/51142/50/BAB%20V.pdf http://eprints.umm.ac.id/51142/ |
Daftar Isi:
- This study aims to examine the effect of public accountan firm size, audit rotation, and audit tenure on audit quality. The population in this study are property, real estate, and building construction companies listed on the Indonesia Stock Exchange. The sampling technique used for the research was purposive sampling method which produced a sample of 37 companies. The method of data analysis uses descriptive statistical analysis and logistic regression analysis. Based on the results of the hypothesis in this study, illustrating that (1) public accountan firm size size does not affect audit quality, (2) audit rotation has a positive effect on audit quality, (3) audit tenure has no effect on audit quality.