eprintid: 59398
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/05/93/98
datestamp: 2023-07-12 02:15:14
lastmod: 2023-07-12 02:15:14
status_changed: 2023-07-12 02:15:14
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Marfiah Al Mudayanni, NIM.: 19108040029
title: PERAN KOMPLEKSITAS OPERASI SEBAGAI MODERASI ATAS
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, DAN UKURAN
PERUSAHAAN PADA KUALITAS AUDIT
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Kompleksitas Operasi, Kualitas Audit, Audit Tenure, Reputasi Auditor, Ukuran Perusahaan.
note: Pembimbing: Yayu Putri Senjani, S.E., M.Sc, ACPA
abstract: Audit quality is an auditor's potential to identify and reveal weaknesses in his client's accounting system. This study aims to analyze how the complexity of operations as a moderator of the effect of audit tenure, auditor reputation and firm size on audit quality. Sampling was carried out using a purposive sampling method of 45 companies, with a population of manufacturing companies indexed by ISSI for the 2017-2021 period. This research uses secondary data taken from annual reports. The data analysis technique used was logistic regression analysis which was processed using the Eviews 12 test. The results of this study indicate that audit tenure and firm size have a negative effect on audit quality, while auditor reputation has no effect on audit quality. Furthermore, operational complexity can moderate (weaken) the relationship between audit tenure and auditor reputation and audit quality. On the other hand, operational complexity can moderate (strengthen) the relationship between firm size and audit quality.
date: 2023-05-03
date_type: published
pages: 101
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Marfiah Al Mudayanni, NIM.: 19108040029  (2023) PERAN KOMPLEKSITAS OPERASI SEBAGAI MODERASI ATAS PENGARUH AUDIT TENURE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN PADA KUALITAS AUDIT.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/59398/1/19108040029_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/59398/2/19108040029_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf