PENGARUH SPESIALISASI AUDITOR, KOMITE AUDIT, FINANCIAL DISTRESS DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2023

HERMANIA PUTRI DWI YULIANTY, . (2024) PENGARUH SPESIALISASI AUDITOR, KOMITE AUDIT, FINANCIAL DISTRESS DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2023. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh spesialisasi auditor, komite audit, financial distress dan audit capacity stress terhadap kualitas audit pada 38 perusahaan manufaktur sektor aneka barang konsumsi yang terdaftar pada Bursa Efek Indonesia pada 2021-2023. Data yang digunakan menggunakan data sekunder dengan cara mengunduh data dari situs resmi bursa efek Indonesia dan situs resmi perusahaan terkait. Metode pengumpulan data menggunakan metode purposive sampling berdasarkan kriteria-kriteria yang telah ditentukan. Teknik regresi logistik digunakan untuk analisis data dalam penelitian ini. Hasil uji hipotesis adalah spesialisasi auditor dan audit capacity stress berpengaruh terhadap kualitas audit. Sebaliknya, komite audit dan financial distress tidak berpengaruh terhadap kualitas audit.***** This research aims to analyze the effect of auditor specialization, audit committee, financial distress,and audit capacity stress of 38 consumer goods industry listed companies on Indonesia Stock Exchange in 2021-2023. The data used is secondary data by downloading data from the official website of the Indonesian stock exchange and the official website of the related company. The data collection method uses a purposive sampling method based on predetermined criteria. Logistic regression techniques were used for the analysis method in this research. The result of the hypothesis test show that auditor specialization and audit capacity stress had effect on audit quality. In contrast, audit committee and financial distress are had no effect on audit quality.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, M.AK., Ph.D ; 2). Hera Khairunnisa S.E., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 24287 not found.
Date Deposited:	01 Aug 2024 11:25
Last Modified:	01 Aug 2024 11:25
URI:	http://repository.unj.ac.id/id/eprint/47805

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