PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT

VIVI NURSYAMSYIYAH, . (2024) PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh audit delay, audit tenure, dan komite audit terhadap kualitas audit. Penelitian ini menjadikan perusahaan pada sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 sebagai populasi. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dan menghasilkan 168 data observasi. Data dianalisis dengan menggunakan teknik analisis regresi logistik dan diolah dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa audit delay berpengaruh negatif terhadap kualitas audit, sedangkan audit tenure dan komite audit tidak berpengaruh terhadap kualitas audit. ***** "This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 168 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that audit delay has a negative effect on audit quality, while audit tenure and audit committee have no effect on audit quality."

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, M.Ak., Ph.D. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Vivi Nursyamsyiyah .
Date Deposited:	12 Aug 2024 03:50
Last Modified:	12 Aug 2024 03:50
URI:	http://repository.unj.ac.id/id/eprint/49778

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