| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Edyatami, Noor Fitri |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2020-01-26 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20184 |
|
| dc.identifier |
10.29313/.v0i0.20184 |
|
| dc.description |
Abstract. This study aims to determine the effect of audit tenure, audit capacity stress and audit committee on audit quality. The object of research used in this study is audit tenure, audit capacity stress, audit committee and audit quality. The method used in this research is descriptive verification research method with a quantitative approach. This study uses secondary data with a sample of 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 observation period or 159 observations. Hypothesis testing uses logistic regression analysis. The test results show that audit tenure has a significant negative effect on audit quality, audit capacity stress has a significant effect on positive direction on audit quality, audit committee has no effect on audit quality. Suggestions for further research when using audit quality variables should look for other measurements and add other dependent variables such as going concern audit opinion, earnings management or auditor specialization.Keywords: Audit Tenure, Audit Capacity Stress, Audit Committee, Audit QualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, audit capacity stress dan komite audit terhadap kualitas audit. Objek penelitian yang digunakan dalam penelitian ini adalah audit tenure, audit capacity stress, komite audit dan kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder dengan sampel sebanyak 53 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk rentang waktu pengamatan 2015-2017 atau 159 pengamatan. Pengujian hipotesis menggunakan analisis regresi logistik. Hasil pengujian menunjukan bahwa audit tenure berpengaruh signifikan dengan arah negatif terhadap kualitas audit, audit capacity stress berpengaruh signifikan dengan arah positif terhadap kualitas audit, komite audit tidak berpengaruh terhadap kualitas audit. Saran bagi penelitian selanjutnya apabila menggunakan variabel kualitas audit sebaiknya mencari pengukuran lain dan menambah variabel dependen lain seperti opini audit going concern, manajemen laba atau spesialisasi auditor.Kata Kunci: Audit Tenure, Audit Capacity Stress, Komite Audit, Kualitas Audit Pendahuluan |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/20184/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 199-202 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 199-202 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Tenure, Audit Capacity Stress, Komite Audit, Kualitas Audit Pendahuluan |
|
| dc.title |
Pengaruh Audit Tenure, Audit Capacity Stress dan Komite Audit terhadap Kualitas Audit |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|