PENGARUH AUDIT FEE, INSTITUTIONAL OWNERSHIP, DAN LITIGATION RISK TERHADAP KUALITAS AUDIT DIMODERASI DENGAN KOMITE AUDIT

Rompas, Aldo (2022) PENGARUH AUDIT FEE, INSTITUTIONAL OWNERSHIP, DAN LITIGATION RISK TERHADAP KUALITAS AUDIT DIMODERASI DENGAN KOMITE AUDIT. Masters thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh audit fee, institutional ownership dan litigation risk terhadap kualitas audit dengan moderasi komite audit pada industri manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2019. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah 30 perusahaan. Teknik pengolahan data menggunakan analisis regresi berganda yang dibantu oleh program Eviews (Enocometric Views) versi 10 dan Microsoft Excel 2016. Hasil penelitian ini menunjukkan bahwa litigation risk mempunyai pengaruh yang signifikan terhadap kualitas audit, dan komite audit meningkatkan pengaruhnya terhadap kualitas audit.Implikasi dari penelitian ini adalah kualitas audit yang dihasilkan auditor akan meningkat apabila perusahaan mempunyai litigation risk yang tinggi. Kata kunci : Audit Fee, Institutional Ownership, Litigation Risk, Komite Audit, Kualitas Audit his study aims to determine how the effect of audit fees, institutional ownership and litigation risk on audit quality by moderating audit committees in manufacturing industries listed on the Indonesia Stock Exchange during 20152019. The sample selected by purposive sampling method and valid data are 30 companies. The data processing technique uses multiple regression analysis assisted by the Eviews (Enocometric Views) version 10 program and Microsoft Excel 2016. The results of this study indicate that litigation risk has a significant effect on audit quality, and the audit committee increases its influence on audit quality. The implication of this research is that the audit quality produced by the auditor will increase if the company has a high litigation risk. Kata kunci : Audit Fee, Institutional Ownership, Litigation Risk, Audit Committee, Audit Quality

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 21 Jun 2022 02:52
Last Modified: 05 Apr 2023 06:51
URI: http://repository.untar.ac.id/id/eprint/36385

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