Show simple item record

dc.contributor.advisorAkhmad, Arifin
dc.contributor.authorSipahutar, Joisal E.E
dc.date.accessioned2019-04-23T02:49:40Z
dc.date.available2019-04-23T02:49:40Z
dc.date.issued2018
dc.identifier.otherAkhmad Danil
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/13522
dc.description160522125en_US
dc.description.abstractThis study aimed to determine and analyze the effect of audit firm size, audit fee, audit tenure, and characteristics of committee audit on audit quality of manufacturing company that listed in Indonesian Stock Exchange. Indicators of the audit committee characteristics, namely gender and age of the audit committee. The study population by 148 manufacturing companies. The sampling method used is purposive sampling, in order to obtain a sample of 27 companies for 4 years of observation (2013-2016) with 81 units of analysis. Data were obtained from audited financial statements, the independent auditor's report and the annual report of the company samples downloaded from the website of the Stock Exchange that www.idx.co.id. Data analysis technique used is descriptive statistical analysis and logistic regression analysi. The results of this study indicate that (1) audit firm size have a positive effect on audit quality (2) audit fee have a positive effect on audit quality (3) audit tenure have a negative effect on audit quality (4) gender audit committee have a negative effect on audit quality (5) age audit committee have a negatif effect on audit quality.en_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Indikator karakteristik komite audit yaitu gender dan usia komite audit.Populasi penelitian ini sebanyak 148 perusahaan manufaktur. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 27 perusahaan sampel untuk 4 tahun pengamatan (2013 - 2016) dengan 81 unit analisis. Data penelitian diperoleh dari laporan keuangan yang telah diaudit, laporan auditor independen serta laporan tahunan dari perusahaan sampel yang diunduh dari wesite BEI yaitu www.idx.co.id. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik. Hasil dari penelitian ini menunjukkan bahwa ukuran kantor akuntan publik dan audit fee berpengaruh signifikan terhadap kualitas audit tetapi audit tenure ,gender komite audit, dan usia komite audit tidak berpengaruh signifikan terhadap kualitas audit.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectAudit Firm Sizeen_US
dc.subjectAudit Feeen_US
dc.subjectAudit Tenureen_US
dc.subjectGender of Audit Committeeen_US
dc.subjectAge of Audit Committeeen_US
dc.subjectAudit Qualityen_US
dc.titlePengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audit Tenure, dan Karakteristik Komite Audit Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016en_US
dc.typeSkripsi Sarjanaen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record