Pengaruh fee audit, audit tenure, rotasi audit, ukuran kap, ukuran perusahaan klien terhadap kualitas audit studi kasus pada perusahaan lq45 periode 2021-2024.

DETAIL KOLEKSI

Pengaruh fee audit, audit tenure, rotasi audit, ukuran kap, ukuran perusahaan klien terhadap kualitas audit studi kasus pada perusahaan lq45 periode 2021-2024.

Oleh : Gerard Batara Marcelino

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Aina Zahra Parinduri

Kata Kunci : Audit Tenure, Audit Quality, Audit Fees, Audit Rotation, KAP Size, LQ45

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SAK_023002101035_Halaman-Judul.pdf
2.	2026_SK_SAK_023002101035_Surat-Pernyataan-Revisi-Terakhir.pdf	2
3.	2026_SK_SAK_023002101035_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SAK_023002101035_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SAK_023002101035_Lembar-Pengesahan.pdf	4
6.	2026_SK_SAK_023002101035_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SAK_023002101035_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SAK_023002101035_Bab-1.pdf
9.	2026_SK_SAK_023002101035_Bab-2.pdf
10.	2026_SK_SAK_023002101035_Bab-3.pdf
11.	2026_SK_SAK_023002101035_Bab-4.pdf
12.	2026_SK_SAK_023002101035_Bab-5.pdf	3
13.	2026_SK_SAK_023002101035_Daftar-Pustaka.pdf
14.	2026_SK_SAK_023002101035_Lampiran.pdf

Abstrak
Abstract

S Studi berikut tujuannya guna menganalisis efek fee audit, ukuran kap (kantor akuntan publik), audit tenure, rotasi audit, dan ukuran perusahaan klien pada kualitas audit pada perseroan yang tercatat pada indeks lq45 di bei. studi berikut memakai pendekatan kuantitatif melalui data sekunder. populasi studi ialah perseroan lq45 tahun 2023-2024. lewat teknik purposive sampling, didapat 86 sampel pengamatan. analisis data dijalankan memakai regresi linier berganda melalui aplikasi eviews. hasil studi memaparkan bahwasanya secara bersamaan semua variabel bebas efeknya signifikan pada kualitas audit. secara individual, audit tenure, fee audit, ukuran kap, dan rotasi audit terbukti efeknya signifikan dan positif pada kualitas audit. tetapi, ukuran perusahaan klien tidak ditemukan efeknya signifikan pada kualitas audit. hasil ini memberi implikasi bagi perusahaan untuk mempertimbangkan fee yang wajar dan rotasi audit guna menjaga independensi, serta bagi regulator terkait kebijakan masa perikatan audit.

T The purpose of this research is to investigate the impact of audit length, audit fees, audit rotation, kap (public accounting firm) size, and client company size on audit quality in firms listed in the lq45 index on the bei. secondary data are used in this study utilizing a quantitative methodology. the study population was lq45 companies for the 2023-2024 period. a purposive sampling technique resulted in 86 observational samples. data analysis was performed using multiple linear regression with the assistance of eviews software. the results indicate that all independent variables simultaneously have a significant effect on audit quality. partially, audit fees, audit tenure, audit rotation, and kap size have a positive and significant effect on audit quality. however, client company size was not found to have a significant effect on audit quality. these results provide implications for companies considering reasonable fees and audit rotation to maintain independence, as well as for regulators regarding audit engagement policies.