| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.advisor | WIBOWO, SIGIT ARIE | |
| dc.contributor.author | DAMAYANTI, KRISTANTI | |
| dc.date.accessioned | 2020-03-20T02:32:36Z | |
| dc.date.available | 2020-03-20T02:32:36Z | |
| dc.date.issued | 2020-01-29 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/32604 | |
| dc.description | The purpose of this research is to analyze the effect of Audit Rotation, Audit Tenure, Client Company Size on Audit Quality using Audit Fee as Moderated Variabel. Sample in this study are financial company that listed in Indonesia Exchange Stock 2013 – 2018. Based on the purposive sampling method, it has got 120 samples. Audit quality use proxy accruals discresioner, Audit Rotation is measured by dummy variable, Audit tenure is measured by counting the year, Audit Fee is measured by logaritma natural. Statistical methode use multiple regression analysis and moderated regression.
The analysis showed that the Audit Rotation and Audit Tenure has significany positive effect on Audit quality, Client Company Size has significany negative effect on Audit Quality and Audit Fee cannot moderate the effect of Audit Rotation, Audit Tenure, and Client Company Size on Audit Quality | en_US |
| dc.description.abstract | The purpose of this research is to analyze the effect of Audit Rotation, Audit Tenure, Client Company Size on Audit Quality using Audit Fee as Moderated Variabel. Sample in this study are financial company that listed in Indonesia Exchange Stock 2013 – 2018. Based on the purposive sampling method, it has got 120 samples. Audit quality use proxy accruals discresioner, Audit Rotation is measured by dummy variable, Audit tenure is measured by counting the year, Audit Fee is measured by logaritma natural. Statistical methode use multiple regression analysis and moderated regression.
The analysis showed that the Audit Rotation and Audit Tenure has significany positive effect on Audit quality, Client Company Size has significany negative effect on Audit Quality and Audit Fee cannot moderate the effect of Audit Rotation, Audit Tenure, and Client Company Size on Audit Quality | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Audit Rotation, Audit Tenure, Client Company Size, Audit Fee, and Audit Quality | en_US |
| dc.title | PENGARUH ROTASI AUDIT, AUDIT TENUR DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018) | en_US |
| dc.type | Thesis
SKR
FEB
46 | en_US |
