审计质量确定因素:在2015年Priode印尼证券交易所举行的实体的实证研究

R. Fauzi, Charoline Cheisviyanny, Dovi Septiari
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引用次数: 0

摘要

本研究旨在确定和了解2015年至2019年在印尼证交所上市公司的审计质量。本研究在取样时采用目的性抽样的方法。本研究使用的数据是从印尼证券交易所网站和各样本公司网站获取的印尼证券交易所上市公司的年报,采用回归法进行检验。结果表明,审计行业专门化了积极影响审计质量,审计收费对审计质量没有显著影响,审计延迟对审计质量有积极影响,新客户对审计质量没有显著影响,和KAP大小(大4或非4)没有显著影响审计质量和数量的客户对审计质量有负面影响在上市公司囊Efek印尼在2015 - 2019年。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Faktor Determinasi Kualitas Audit: Studi Empiris pada Entitas yang Listing di Bursa Efek Indonesia Priode 2015 - 2019
This study aims to determine and find out about the audit quality of companies listed on Bursa Efek Indonesia from 2015 to 2019. in taking samples in this study using purposive sampling method. The data used in this study is the annual report of companies listed on the Bursa Efek Indonesia obtained from the Bursa Efek Indonesia website and the website of each sample company, testing is done by using regression. The results showed that Auditor Industry Specialization had a positive effect on audit quality, Audit Fees had no significant effect on audit quality, Audit Delay had a positive effect on audit quality, New Clients had no significant effect on audit quality, and KAP Size (Big 4 or Non Big 4) does not have a significant effect on audit quality and the number of clients has a negative effect on audit quality in companies listed on the Bursa Efek Indonesia in 2015-2019.
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