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: | https://repotest.untar.ac.id/id/eprint/36385 |
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