PERAN AUDIT FEE DAN FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT
نویسندگان
چکیده
Abstract: This research purpose to obtain empirical evidence regarding factor that has an influence on audit quality, such as the firm reputation, tenure and auditor switching with fees moderating. Company of manufacturing consumer goods industry sector listed Indonesia Stock Exchange (IDX) in 2015-2019 are used population this study. Used 115 samples wich determined by purposive sampling technique. study logistic regression analysis SPSS v.26 The result hypothesis test showed reputation no significant effect a positive not moderate weaken quality.
 Abstrak: Tujuan dari penelitian berikut untuk memperoleh bukti empiris mengenai sejumlah faktor yang memberikan pengaruh terhadap kualitas seperti reputasi KAP, dan dengan fee sebagai pemoderasi pada perusahaan manufaktur bidang industri barang konsumsi terdaftar Bursa Efek periode tahun 2015-2019. Sampel berjumlah pengamatan ditetapkan metode sampling. Analisis data menggunakan regresi memanfatkan perangkat lunak v.26. Hasil menunjukkan berpengaruh positif signifikan audit, sedangkan KAP tidak audit. Selain itu, memperlemah namun mampu memoderasi
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ژورنال
عنوان ژورنال: Ekspansi
سال: 2021
ISSN: ['2085-5230', '2580-7668']
DOI: https://doi.org/10.35313/ekspansi.v13i1.2543