Analisis Pengaruh Audit Tenure, Ukuran Klien, Rasio Leverage Terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Apriana, Dona (2020) Analisis Pengaruh Audit Tenure, Ukuran Klien, Rasio Leverage Terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Hasil dari tujuan penelitian ini merupakan untuk dapat mengukur efek karakter perusahaan serta tata kelola di perusahaan pada kualitas audit dalam perusahaan pada umumnya yang tercatat di Bursa Efek Indonesia (BEI). Audit Tenure, Client Size dan Leverage Rasio sebagai variable independen yang dapat mempengaruhi kualitas audit. Sejumlah 597 perusahaan yang ada di Bursa Efek Indonesia tersebut periode 2013 – 2017 dipergunakan sebagaimana contoh dalam penelitian ini. Dengan memakai cara penelitian purposive sampling. Pengujian data ini memakai regresi logistic binary dengan menggunakan SPSS versi 21. Hasil yang sudah ada dari uji data menyimpulkan adanya variabel audit tenure, dan rasio leverage berpengaruh signifikan negatif pada kualitas audit, akan tetapi variable ukuran klien memiliki pengaruh secara signifikan positif pada kualitas audit. ********************************************************************** The results of the purpose of this study are to be able to measure the effect of corporate character and corporate governance on audit quality in general companies listed on the Indonesia Stock Exchange (IDX). Audit Tenure, Client Size and Leverage Ratios as independent variables that can affect audit quality. A total of 597 companies on the Indonesia Stock Exchange in the period 2013 - 2017 were used as the example in this study. By using a purposive sampling research method. Testing this data using binary logistic regression will be performed using the SPSS version 21 program. Existing results from the test data concluded that there was an audit tenure variable, and the leverage ratio had a significant negative effect on audit quality, but the client size variable had a significantly positive effect on audit quality.

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