PENGARUH AUDIT TENURE, BEBAN KERJA, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT

DIVO RIDHO AGUSTIANTO, . (2022) PENGARUH AUDIT TENURE, BEBAN KERJA, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

DIVO RIDHO AGUSTIANTO. Pengaruh Audit Tenure, Beban Kerja, dan Ukuran Perusahaan terhadap Kualitas Audit. Skripsi, Jakarta: Fakultas Ekonomi, Universitas Negeri Jakarta, 2022. Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, beban kerja, dan ukuran perusahaan terhadap kualitas audit. Penelitian ini menggunakan data sekunder. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 53 perusahaan terpilih dari seluruh perusahaan infrastructure, utilities, and transportation yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Data diolah dengan regresi linear berganda menggunakan program SPSS 25.0. Hasil penelitian ini menunjukkan bahwa beban kerja dan ukuran perusahaan berpengaruh positif terhadap kualitas audit. Sedangkan audit tenure tidak berpengaruh terhadap kualitas audit. Kata Kunci: Audit Tenure, Beban Kerja, Ukuran Perusahaan, Kualitas Audit DIVO RIDHO AGUSTIANTO. The Effect of Audit Tenure, Workload, and Company Size on Audit Quality. Thesis, Jakarta: Faculty of Economics, State University of Jakarta, 2022. This study aims to determine the effect of audit tenure, workload, and firm size on audit quality. This study uses secondary data. The purposive sampling method was used as a sampling technique with 53 selected companies from all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2018-2020. The data were processed by multiple linear regression using SPSS 25.0 program. The results of this study indicate that workload and firm size have a positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality. Keywords: Audit Tenure, Workload, Company Size, Audit Quality

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, SE. M.Si., Ph.D., Ak.CA. 2). Dwi Kismayanti Respati, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Teori Ekonomi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15732 not found.
Date Deposited:	06 Sep 2022 05:22
Last Modified:	06 Sep 2022 05:22
URI:	http://repository.unj.ac.id/id/eprint/34977

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