| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | PAMBUDI, IKHSAN | |
| dc.date.accessioned | 2018-06-05T07:38:52Z | |
| dc.date.available | 2018-06-05T07:38:52Z | |
| dc.date.issued | 2018-04-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19598 | |
| dc.description | Penelitian ini meneliti tentang pengaruh Audit Tenure, Audit Fee, Ukuran
KAP, dan Audit Delay terhadap kualitas audit di Indoneisa dan Malaysia. Penelitian
ini juga meneliti ada tidaknya perbedaan kualitas audit di Indoneisa dan Malaysia.
Pada penelitian ini menggunakan sampel perusahan manufaktur yang terdaftar di
Bursa Efek Indonesia dan Bursa Efek Malaysia pada tahun 2014-2016. Berdasarkan
metode purposive sampling, jumlah sampel yang digunakan sebesar 825. Metode
statistik yang digunakan yaitu metode regresi linier berganda dan untuk uji beda
menggunakan independent sample t-test. Berdasarkan hasil analisis menunjukan
bahwa Audit Tenure, Audit Fee, Ukuran KAP, dan Audit Delay, berpengaruh
positif signifikan terhadap Kualitas Audit di Indonesia. Hasil analisis di Malaysia
menunjukan Ukuran KAP berpengaruh positif signifikan terhadap Kualitas Audit
di Malaysia. Sedangkan untuk Audit Tenure, Audit Fee dan Audit Delay tidak
berpengaruh terhadap Kualitas Audit di Malaysia. Dan terdapat perbedaan kualitas
audit anatara Indoneisa dan Malaysai. | en_US |
| dc.description.abstract | This research aimed to examine the effect of Audit Tenure, Audit Fee, Audit
Firm Size, and Audit Delay on Audit Quality in Indoneisa and Malaysia. In addition
this research aimed to know existing or not the difference Audit Quality between
Indonesia and Malaysia. This research used samples of manufacturing companies
which listed in Indonesia Stock Exchange and Malaysia Stock Exchange in the
period 2014-2016. Based on the purposive sampling method, it has got 825
samples. Statistical methods used multiple regression analysis and independent
sample t-test for different test. The analysis showed that the Audit Tenure, Audit
Fee, Audit Firm Size, and Audit Delay has significant positive effect on audit quality
in Indonesia. The analysis in Malaysia Audit Firm Size has significant positive
effect on audit quality in Malaysia, and Audit Tenure, Audit Fee, And Audit Delay
has no effect on audit quality in Malaysia. The result of different test is there has
diffenrence in audit quality between Indonesia and Malaysia. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Audit Tenure, Audit Fee, Audit Firm Size, Audit Delay, Audit Quality. Audit Tenure, Audit Fee, Ukuran KAP, Adit Delay, Kualitas Audit | en_US |
| dc.title | PENGARUH AUDIT TENURE, AUDIT FEE, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN AUDIT DELAY TERHADAP KUALITAS AUDIT | en_US |
| dc.title.alternative | (STUDI KOMPARASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA EFEK MALAYSIA TAHUN 2014-2016) | en_US |
| dc.type | Thesis
SKR
FEB
163 | en_US |
