PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT

RAMADHAN, Ilham Naffis and LAKSITO, Herry (2018) PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research is contucted in order to obtain empirical evidence and analyze the influence of Public Accountant Firm (KAP) reputation, audit tenure and audit cost towaard audit quality at manufacturing company listed in Indonesia Stock Exchange (IDX). In this research, the dependent variable that used is audit quality and the independent variables that exiist are the reputation of KAP, audit tenure, and Fee audit. The data used as object of this research is manufacture company that publishes annual report in 2014-2016 period. Based on the sample selection technique that is, by purposive sampling method, there are 153 companies that meet the criteria for determining the sample. This research using multiple linear regression analysis method that has met classical asumptions (normality, multicolinearity, autocorrelation, and heterokedastisitas) and thereafter can be tested statistic F and statistic T test. During the observation period, the research data has met the classical asumption so it can be processed by regression analysis. The result of hypothesis test shows that reputation of public accountant office (KAP) take effect toward audit quality. Nevertheless, audi tenure and audit fees are not proven affecting audit quality.

Item Type:Thesis (Undergraduate)
Additional Information:Audit Quality, Audit Reputation, Audit Tenure, Fee Audit
Uncontrolled Keywords:Audit Quality, Audit Reputation, Audit Tenure, Fee Audit
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:63738
Deposited By:INVALID USER
Deposited On:21 Aug 2018 13:39
Last Modified:21 Aug 2018 13:39

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