Nisa’, Shofira Lutfi Khoirun (2021) PENGARUH AUDIT TENURE, FEE AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan LQ45 yang terdaftar di BEI Tahun 2015-2019). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini dimaksudkan untuk menguji dan melakukan analisis pengaruh dari audit tenure, fee audit, dan reputasi auditor terhadap kualitas audit dengan dimoderasi oleh komite audit. Populasi yang digunakan pada penelitian ini merupakan perusahaan LQ-45 yang tercatat di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama lima tahun, yaitu 2015-2019. Dari kriteria sampel yang telah ditetapkan oleh peneliti maka data yang dihasilkan 125 sampel perusahaan LQ-45 yang diambil dengan teknik purposive sampling, yang diperoleh dari sejumlah 25 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan jenis data sekunder yang diperoleh dari laporan keuangan atau laporan tahunan yang terdaftar di Otorisasi Jasa Keuangan. Teknik analisis melalui Moderated Regression Analysis (MRA). Hasil dari penelitian yang telah dilakukan menunjukkan audit tenure dan fee audit tidak berpengaruh terhadap kualitas audit, sedangkan reputasi auditor berpengaruh positif signifikan terhadap kualitas audit. Keberadan komite audit dapat memoderasi atau meningkatkan pengaruh fee audit dan reputasi auditor terhadap kualitas audit. Namun, keberadaan komite audit tidak dapat meningkatkan atau memperlemah pengaruh audit tenure terhadap kualitas audit. ABSTRACT This study is to examine and analyze the effect of audit tenure, audit fees, and auditors’ reputation on audit quality as moderated by the audit committee. The population used in this study is an LQ-45 company listed on the Indonesia Stock Exchange (IDX) with an observation period of five years, namely 2015-2019. From the sample criteria that have been determined by the researcher, the resulting data is 125 samples of LQ-45 companies taken by purposive sampling technique, obtained from a number of 25 companies. This research is a quantitative study using secondary data obtained from financial reportor annual reports registered with the Financial Service Authority. The analysis tevchnique is through Moderated Regression Analysis (MRA). The results of the research that have been done show audit tenure and audit fees have no effect on audit quality. While the reputation auditor has a positive significant effect on audit quality. The existence of an audit committee can moderated or increase the effect of audit fee and auditor’s reputation on audit quality. However, the existence of an audit committee is unable to strengthen or weaken the effect of audit tenure on audit quality.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2312 NIM 17.05.52.0263 |
| Uncontrolled Keywords: | Kata kunci : Kualitas Audit, Audit Tenure, Fee Audit, Reputasi Auditor dan Komite Audit |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 06 May 2021 04:24 |
| Last Modified: | 06 May 2021 04:24 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7618 |
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