PENGARUH ROTASI AUDIT, AUDIT TENURE, FEE AUDIT DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2017-2021

Noverina Pretty Afrida, NIM.: 19108040031 (2023) PENGARUH ROTASI AUDIT, AUDIT TENURE, FEE AUDIT DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2017-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Audit quality is the ability of the auditor to be able to detect and disclose violations that occur in the client's accounting system. There are several factors that can affect audit quality, namely audit rotation, audit tenure, audit fees and company size. This study aims to analyze the effect of audit rotation, audit tenure, audit fees and company size on audit quality. The population used in this study are all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2017-2021. Sampling used a purposive sampling technique in order to obtain 59 manufacturing companies that match the research criteria. The data analysis technique used logistic regression with the help of e-views 12 software. The results showed that audit rotation, audit tenure and audit fees had no effect on audit quality. Company size have a positive effect on audit quality.

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