PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit tenure, dan rotasi terhadap kualitas audit. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sedangkan sampel 91 memenuhi kriteria selama periode penelitian. Teknik pengambilan menggunakan metode purposive sampling. Metode analisis data digunakan regresi logistik. Data sekunder berupa laporan keuangan tahunan diakses melalui situs resmi (BEI) masing-masing dikumpulkan dengan dokumentasi dianalisis aplikasi program SPSS 25. Hasil menunjukkan bahwa berpengaruh positif signifikan tenure tidak negatif
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ژورنال
عنوان ژورنال: Jurnal Riset Mahasiswa Akuntansi
سال: 2022
ISSN: ['2798-0278']
DOI: https://doi.org/10.29303/risma.v2i1.189