AUDIT FEE SEBAGAI PEMODERASI PENGARUH KODE ETIK, AUDIT TENURE DAN AUDIT FIRM ROTATION TERHADAP KUALITAS AUDIT PADA PERSEPSI AUDITOR EKSTERNAL

LENI MAULINA, . (2025) AUDIT FEE SEBAGAI PEMODERASI PENGARUH KODE ETIK, AUDIT TENURE DAN AUDIT FIRM ROTATION TERHADAP KUALITAS AUDIT PADA PERSEPSI AUDITOR EKSTERNAL. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Audit fee sebagai variabel moderasi pengaruh kode etik, audit tenure, dan audit firm rotation terhadap kualitas audit. Dengan menggunakan perangkat lunak WarpPLS 8.0 dengan teknik PLS dan metode kuantitatif. Sampel penelitian ini Peserta program pelatihan profesional yang diselenggarakan oleh IAPI yaitu para auditor atau akuntan publik yang berjumlah sebanyak 131 responden diberikan kuesioner untuk diisi selama sesi pelatihan untuk mengumpulkan data. Dengan Hasil penelitian tidak berpengaruhnya variabel audit fee, audit tenure dan kode etik terhadap kualitas audit, namun kualitas audit dipengaruhi secara positif dan signifikan oleh audit firm rotation Selain itu, audit fee tidat dapat memoderasi hubungan antara kualitas audit dan kode etik, audit tenure, atau audit firm rotation. ************************* The impact of audit tenure, audit firm rotation, and the code of ethics on audit quality is moderated by audit fees. through the use of quantitative and PLS methodologies in WarpPLS 8.0 software. The study's sample To gather information, 131 respondents—who were auditors or public accountants— participated in the IAPI-organized professional training program and were given a questionnaire to complete during the training session. According to the study's findings, audit quality is positively and significantly impacted by audit firm rotation, whereas audit fee, audit tenure, and code of ethics variables have no effect on audit quality.In addition, audit fees cannot moderate the relationship between audit quality and code of ethics, audit tenure, or audit firm rotation.

Item Type:	Thesis (Magister)
Additional Information:	1). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Dr. Achmad Fauzi, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Leni Maulina .
Date Deposited:	05 Aug 2025 04:16
Last Modified:	05 Aug 2025 04:16
URI:	http://repository.unj.ac.id/id/eprint/57745

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