Pengaruh Gender, Rotasi Auditor dan Fee Audit terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2020)

Resty, Mulia Tasya (2022) Pengaruh Gender, Rotasi Auditor dan Fee Audit terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2015-2020). Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This study aims to examine the effect of gender, auditor rotation and audit fees on audit quality in manufacturing companies which are listed in Indonesian Stock Exchange on 2015-2020. The technique which being used to analyze the data on this study is multiple linear regression analysis technique and the data that being used is secondary data type that was published by Indonesian Stock Exchange on the website www.idx.co.id. This study was conducted on 40 companies with a total 240 financial statements for 6 years. This study found that gender and auditor rotation had no significant effect on audit quality, while the audit fees had a negative and significant effect on audit quality. Keywords : Gender, Auditor Rotation, Audit Fees, Audit Quality. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh gender, rotasi auditor dan fee audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2020. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan jenis data yang digunakan adalah data sekunder yang dipublikasikan oleh Bursa Efek Indonesia melalui website www.idx.co.id. Penelitian ini dilakukan pada 40 perusahaan dengan jumlah laporan keuangan sebanyak 240 selama 6 tahun. Penelitian ini menemukan bahwa gender dan rotasi auditor tidak berpengaruh signifikan terhadap kualitas audit, sedangkan fee audit berpengaruh negatif dan signifikan terhadap kualitas audit. Kata Kunci : Gender, Rotasi Auditor, Fee Audit, Kualitas Audit.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 29 Jul 2022 03:53
Last Modified: 29 Jul 2022 03:53
URI: http://scholar.unand.ac.id/id/eprint/108009

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