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      • 04. LECTURERS ACADEMIC ACTIVITIES
      • JURNAL
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      • 04. LECTURERS ACADEMIC ACTIVITIES
      • JURNAL
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      PENGARUH TENURE AUDIT, ROTASI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI

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      HASIL PENELITIAN ERNI & NIRA.pdf (749.0Kb)
      HASIL PENELITIAN ERNI & NIRA.pdf (749.0Kb)
      Date
      2017
      Author
      SURYANDARI, ERNI
      NASTITI, NIRA
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      Abstract
      This research aimed to examine the effect of audit partner tenure, audit firm tenure, audit partner rotation, audit firm rotation, audit firm size on audit quality, as well as the moderating effect of audit fee on the relationship between audit partner tenure with audit quality and moderating effect of fee audit on the relationship between audit firm size with audit quality. This research used a sample of manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2011-2014. Based techniques find were the purposive sampling method, to get as many as 149 samples. Statistical methods using multiple regression analysis, moderated regression analysis. The analysis showed that the audit partner tenure significant negative effect on audit quality, audit firm tenure significant negative effect on audit quality, audit partner rotation has no effect on audit quality, audit firm size rotation significant positive effect on audit quality, audit firm size significant positive effect on audit quality, audit fee can not strengthen the relationship between audit partners tenure with audit quality, audit fee can strengthen the relationship between audit firm size to audit quality.
      URI
      http://repository.umy.ac.id/handle/123456789/14036
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      • JURNAL

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