DETERMINAN KUALITAS AUDIT PERUSAHAAN NONKEUANGAN
نویسندگان
چکیده
Penelitian ini bertujuan menguji pengaruh gender auditor, biaya audit, komite audit firm, ukuran perusahaan klien dan profitabilitas terhadap kualitas pada nonkeuangan terdaftar di Bursa Efek Indonesia tahun 2017-2021. Pengujian menggunakan data sekunder dilakukan 342 sampel dengan 1594 observasi sesuai kriteria terpilih. Hasil penelitian membuktikan bahwa auditor wanita, firm BIG4 yang tinggi mampu memberikan sistem kerja lebih baik berkualitas. Sebaliknya, berpengaruh signifikan negatif audit. Hal bisa terjadi karena seberapa besar dikeluarkan auditee berukuran tidak menjamin pelaporan keuangan. Begitu juga variabel mengimplikasikan pengangkatan anggota kepada upaya untuk memenuhi ketentuan regulasi.
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ژورنال
عنوان ژورنال: Akurasi
سال: 2022
ISSN: ['2685-1059', '2685-2888']
DOI: https://doi.org/10.29303/akurasi.v5i2.273