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PENGARUH FEE AUDIT, ROTASI KANTOR AKUNTAN PUBLIK DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020).

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The purpose of this study was to see how the following factors affected audit quality: (1) Audit Fee, (2) Rotation of Public Accounting firms, and (3) Audit Delay.Secondary data in the form of a corporate financial report was employed in this research. The participants in this study are banking companies listed on the Indonesia Stock Exchange between 2017 and 2020. The sample selection method was purposive sampling, with a total of 120 samples. SPSS 26 was utilized to perform logistic regression analysis in this study. Fee audit has a considerable favorable effect on audit quality, according to the findings of this study. Then, the audit quality is unaffected by the rotation of public accounting firms. Audit delay, on the other hand, has a major impact on audit quality. Keywords: Fee Audit, Rotation Of Public Accounting Firm, Audit Delay, Audit Quality

Availability
Inventory Code Barcode Call Number Location Status
2207001217T70835T708352022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T708352022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 87 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
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No other version available

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