Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)
نویسندگان
چکیده
Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee dan komite terhadap kualitas audit. Penelitan merupakan penelitian kuantitatif. Sumber data yang digunakan adalah sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada ini, dihitung dengan menggunakan proksi earning suprise bencmark. Populasi perusahaan food and beverage terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan metode non probabilitas teknik purosive sampling diperoleh 13 sebagai 78 amatan. Metode analisis regresi logistik program Statistical Package For Social Sciences (SPSS) versi 20. Hasil menunjukan bahwa berpengaruh positif Sedangkan tidak This research aimed to analyze the effect of rotation, committee on quality. is a quantitative type. The source used secondary in form company annual financial report. earnings surprise benchmark measure study's population all companies listed Stock Exchange during technique non- probability with purposive obtained observational data. analysis method logistic regression using version result this study indicates that has positive While don't affect
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ژورنال
عنوان ژورنال: Ratio
سال: 2021
ISSN: ['2746-0061']
DOI: https://doi.org/10.30595/ratio.v2i1.10372