Wisnu Darmawan, 7211416170 (2020) KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH AUDIT TENURE, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE PADA KUALITAS AUDIT (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018). Under Graduates thesis, Universitas Negeri Semarang.

PDF (KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH AUDIT TENURE, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE PADA KUALITAS AUDIT (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018)) - Published Version Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

Good audit quality provides high reliable information on financial statements that reflect the company's economic situation. On the other hand, some cases that dragged auditors and companies in the audit field caused the public trust in the world of audit to wane and the audit quality produced by the auditor and the Public Accounting Firm. Audit quality can be influenced by various factors, including auditor factors and client company factors. Research on audit quality has been widely carried out, but still produces mixed findings. The purpose of this study was to analyze the effect of audit tenure, KAP size, auditor specialization and audit fees on audit quality moderated by the audit committee. This study uses secondary data with a population of all banking companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Sampling was done by purposive sampling method so that a sample of 20 companies was obtained. The analysis used in this study is Moderate Regression Analysis (MRA) with the help of the IBM SPSS Statistics 21 program. The results of this study indicate that audit tenure and KAP size do not affect audit quality. The auditor specialization has a negative effect on audit quality. While the audit fee has a positive effect on audit quality. The audit committee is unable to strengthen or weaken the effect of audit tenure, auditor specialization and audit fees on audit quality. However, the audit committee was able to weaken the influence of KAP size on audit quality. Future studies are suggested to expand research data in other companies with a number of years of observation of more than 5 years, so that the analysis results obtained are more generalized. In addition, further research can develop other research variables and use measurement of KAP size variables with broader assessments such as KAP affiliated with international KAP. So that the results of reputation research produced wider scope

Actions (login required)

View Item