Pengaruh审计任期,Rotasi审计,dan Fee审计和Kualitas审计

Tasya Hervia Dewita, Erinos Nr
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引用次数: 1

摘要

本研究旨在探讨审计任期、审计轮转和审计收费对审计质量的影响。本研究中的人口都是2018-2020年在印度尼西亚证券交易所上市的房地产,房地产和建筑行业公司。抽样技术采用目的性抽样。样本总数为111家公司。统计方法采用logistic回归分析。结果表明,2018-2020年在印尼证券交易所上市的房地产、房地产和建筑行业公司,审计任期和审计轮转对审计质量有负向影响,审计费用对审计质量没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit
This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020.
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