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PENGARUH MASA WAKTU AUDIT, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2019).

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This study aims to empirically examine the phenomenon of audit tenure affecting audit quality, to empirically examine the phenomenon of audit rotation affecting audit quality and to empirically examine the phenomenon of firm size influencing audit quality. The population in this study are all financial sector companies in Indonesia Stock Exchange during the period 2015-2019, while the sample of this study were 69 financial companies that meet the criteria of the samples during the study period. The sampling technique used purposive sampling method. Analysis using logistic regression method. The results showed that the audit tenure has a positive and no significant effect on audit quality, audit rotation has a negative and no significant effect on audit quality and firm size has a positive and significant effect on audit quality.

Availability
Inventory Code Barcode Call Number Location Status
2207001745T70898T708982022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T708982022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 59 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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