PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, KINERJA KEUANGAN, KOMITE AUDIT TERHADAP KUALITAS AUDIT
نویسندگان
چکیده
Sepanjang tahun 2019 di Malaysia terjadi beberapa kasus yang melibatkan KAP, rendahnya kualitas audit mengakibatkan kerugian bagi banyak stakeholder . Tujuan penelitian ini adalah untuk menganalisis pengaruh rotasi fee , tenure, kinerja keuangan, komite terhadap audit. Penelitian menggunakan pendekatan kuantitatif. Dengan data sekunder diperoleh dari website Bursa Malaysia. Pengambilan sampel simple random sampling sebanyak 30 perusahaan manufaktur selama periode 2016-2019. Data diolah Program SPSS versi 22 dan Microsoft Excel. Berdasarkan hasil analisis dilakukan bahwa keuangan tidak berpengaruh signifikan Sedangkan variabel Audit Periode hanya mencakup 4 dengan perusahaan. Nilai Adjusted R 2 rendah yaitu sebesar 6,4% menunjukkan masih lain memiliki kontribusi besar dalam mempengaruhi
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ژورنال
عنوان ژورنال: Jurnal Sikap (Sistem Informasi, Keuangan, Auditing dan Perpajakan)
سال: 2022
ISSN: ['2599-1876', '2541-1691']
DOI: https://doi.org/10.32897/jsikap.v6i2.728