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PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI DI PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2021)

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This study aims to measure the effect of firm size, audit tenure, audit fee, and audit delay on audit quality. The method used in this study is a quantitative method and secondary data source. The population used in this study were financial sector companies listed on the IDX in 2019-2021. This study uses purposive sampling as a sampling technique, so that there are 138 sample companies. The analysis technique used in this study is logistic regression analysis using the SPSS (Statistical Package For Social Sciences) tool. Audit quality in this study is measured by using the public accounting firm measurement which is proxied by the dummy variable. The results of this study indicate that firm size, audit tenure, and audit fees have no significant effect on audit quality, while audit delay has a significant negative effect on audit quality.

Availability
Inventory Code Barcode Call Number Location Status
2307000146T86068T860682023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T860682023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xxi, 65 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.45 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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