Skripsi
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN AUDIT DELAY TERHADAP KUALITAS AUDIT PADA PERUSAHAAN IDX-30 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019
This purpose of this paper is to examine the influence of audit tenure, firm size and audit delay on audit quality as measured by a dummy variable on IDX-30 companies listed on the Indonesia Stock Exchange in 2017-2019. The independent variables of this study are audit tenure, firm size, and audit delay, while the audit quality proxied by the dummy variable is the dependent variable. This study uses a sample of 66 IDX-30 companies listed on the Indonesia Stock Exchange in 2017-2019. The research data was obtained from the annual reports and audited reports of IDX-30 companies listed on the Indonesia Stock Exchange in 2017-2019. The method of determining the sample using purposive sampling. The type of data used is secondary data. Data analysis using logistic regression technique. The results of this study indicate that audit tenure has a significant positive effect on audit quality and audit delay has a significant negative effect on audit quality. However, firm size has no significant effect on audit quality.
Inventory Code | Barcode | Call Number | Location | Status |
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2207000074 | T62471 | T624712022 | Central Library (Referens) | Available |
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