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PENGARUH AUDIT FEE, AUDIT TENURE, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Perusahaan yang Bergerak di Sektor Keuangan yang Terdaftar di Bei Periode 2017-2019)

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This study aims to examine the effect of audit fees, audit tenure and auditor independence on audit quality in companies in the financial sector listed on the Indonesian Stock Exchange (IDX) during the 2017-2019 period. The sampling technique in this study used purposive sampling. Based on predetermined criteria, a sample of 64 companies was obtained. The analytical method used in this study is logistic regression analysis. The results of this study indicate that the audit fee variable has a positive and significant effect on audit quality, the audit tenure variable shows a positive but not significant effect on audit quality and the auditor independence variable has a positive but not significant effect on audit quality. Keyword : Audit Fee, Audit Tenure, Auditor independence, Audit quality

Availability
Inventory Code Barcode Call Number Location Status
2107001583T56225T562252021Central Library (REFERENSI)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T562252021
Publisher
Inderalaya : Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 60 hlm.; ilus., tab.: 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Kualitas audit
Specific Detail Info
-
Statement of Responsibility
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