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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2021).

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This study aims to empirically determine the effect of audit fees, tenure, rotation, and committees on audit quality in companies listed on the Jakarta Islamic index 70. This quantitative research uses secondary data from the Jakarta Islamic index website (www.idx.co.id). The population in this study are companies listed on the Jakarta Islamic Index 70 for the 2018-2021 period. Sampling used a purposive sampling technique by obtaining a sample of 46 companies and a research period of 4 years from 2018-2021 so that the number of observations used in this study was 184 companies. The analysis technique used is logistic regression using IBM SPSS STATISTICS version 26 software.The result of the determinant coefficient in this study is 0.279, which means that 27.9% of audit quality is influenced by audit fees, audit tenure, audit rotation and audit committee, while other variables outside the study influence the remaining 72.1%. The results of this study indicate that audit fees and audit rotation have a significant positive effect, tenure audits have a significant negative effect and audit committees do not affect audit quality. Keywords: audit fee, tenure audit, audit rotation, audit committee, audit quality

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Inventory Code Barcode Call Number Location Status
2307001958T103225T1032252023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1032252023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 57 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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