Hartantya, Esterlyn Kurniawati (2024) Pengaruh Reputasi Auditor, Rotasi Auditor, dan Komite Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur SubSektor Industri Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and prove the effect of auditor reputation auditor reputation, auditor rotation, and audit committee on audit quality in companies manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange in 2019-2022. Indonesia in 2019-2022. This research uses a quantitative approach. The population in this study were all manufacturing companies manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange until 2022, totaling 84 companies. 2022 as many as 84 companies. Sampling using the purposive sampling method. Based on the sample criteria that have been determined shows 38 companies that meet the criteria. Based on the elimination results elimination of sample criteria and after multiplying by the research period, it shows 152 samples used in this study. shows 152 samples used in this study. Research data collected using documentation techniques in the form of annual reports accompanied by audited financial statements. This study uses data analysis techniques data analysis technique in the form of logistic regression using the help of SPSS version 29 software. The results showed that the audit committee was proven to contribute to audit quality, while auditor reputation and auditor rotation are proven not to contribute to audit quality. contribute to audit quality.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mrs. Esterlyn Kurniawati Hartantya | ||||||||
| Date Deposited: | 08 Jul 2024 03:47 | ||||||||
| Last Modified: | 08 Jul 2024 03:47 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/25552 |
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