DETAIL KOLEKSI

Pengaruh audit fee, audit tenure, rasio leverage, company size, komisaris independen dan kepemilikan asing terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di BEI pada Periode 2014-2016


Oleh : Princessa Golda Teslatu

Info Katalog

Nomor Panggil : 2018_TA_AK_023111150

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Khomsiyah

Pembimbing 2 : Emma S.N.S.

Subyek : Auditing - Management;Independent commissioner

Kata Kunci : audit fee, audit tenure, leverage ratio, company size, independent commissioner, foreign ownership.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023111150_Halaman-judul.pdf 1465.1
2. 2018_TA_AK_023111150_Bab-1.pdf 948.06
3. 2018_TA_AK_023111150_Bab-2.pdf 1396.65
4. 2018_TA_AK_023111150_Bab-3.pdf 1228.67
5. 2018_TA_AK_023111150_Bab-4.pdf 1329.16
6. 2018_TA_AK_023111150_Bab-5.pdf 702.99
7. 2018_TA_AK_023111150_Daftar-Pustaka.pdf 985.21
8. 2018_TA_AK_023111150_Lampiran.pdf 1983.75

P Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara audit fee terhadap kualitas audit, masa perikatan audit (audit tenure) terhadap kualitas audit, rasio leverage terhadap kualitas audit, company size terhadap kualitas audit, komisaris independen terhadap kualitas audit, dan kepemilikan asing terhadap kualitas audit. Sampel dalam penelitian ini adalah 21 perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Pengujian dilakukan dengan menggunakan analisa regresi logistik. Hasil dari penelitian ini adalah audit fee berpengaruh positif signifikan terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, rasio leverage berpengaruh positif signifikan terhadap kualitas audit, Company Size berpengaruh negatif signifikan terhadap kualitas audit, komisaris independen tidak berpengaruh terhadap kualitas audit, dan kepemilikan asing berpengaruh negatif signifikan terhadap kualitas audit.

T This study aims to determine whether there is influence between audit fee to audit quality, audit tenure period to audit quality, leverage ratio to audit quality, a company size to audit quality, independent commissioner to audit quality, and foreign ownership effect on quality audit. The population in this research is 21 manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. Testing is done by logistic regression analysis. The result of this research is Ha1 accepted, meaning there is a significant and positive influence between audit fee on audit quality, Ha2 rejected, meaning there is no significant influence between audit tenure on audit quality, Ha3 accepted, meaning there is a significant and positive influence between ratio leverage on audit quality, Ha4 accepted, meaning there is a significant and negative influence between firm size on audit quality, Ha5 is rejected, meaning there is no significant influence between independent commissioner to audit quality, and Ha6 accepted, meaning there is significant and negative influence between foreign ownership on audit quality.

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