Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Yang Konsisten Terdaftar Dalam Indeks Lq45 Periode 2016-2020)
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Institusion
Universitas Muhammadiyah Surakarta
Author
Azzahra, Fatimah
, Dr. Erma Setiawati, M.M., Ak., C.A.
, Dr. Erma Setiawati, M.M., Ak., C.A.
Subject
HF5601 Accounting
Datestamp
2022-05-25 07:49:43
Abstract :
This research aims to find out empirically the influence of audit fees, tenure audits, audit rotations, and audit delays on audit quality. This research is quantitative research. The data source used is secondary data from financial institutions. The population in this study is a company that is consistently listed in the LQ45 index for the period 2016-2020. Sampling is done using purposive sampling methods. The number of samples used in this study was 22 companies. The data analysis method used is a logistic regression analysis method using the SPSS program version 25. The results of this study showed that audit fees and audit delays affected the quality of audits, while tenure audits and audit rotations had no effect on audit quality.
This research aims to find out empirically the influence of audit fees, tenure audits, audit rotations, and audit delays on audit quality. This research is quantitative research. The data source used is secondary data from financial institutions. The population in this study is a company that is consistently listed in the LQ45 index for the period 2016-2020. Sampling is done using purposive sampling methods. The number of samples used in this study was 22 companies. The data analysis method used is a logistic regression analysis method using the SPSS program version 25. The results of this study showed that audit fees and audit delays affected the quality of audits, while tenure audits and audit rotations had no effect on audit quality.
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