PENGARUH ALMA MATER TIES ANTARA AUDITOR DENGAN KLIEN, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT

Azmar, Fenny Suryani (2014) PENGARUH ALMA MATER TIES ANTARA AUDITOR DENGAN KLIEN, UKURAN KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fenny Suryani Azmar, 2014 : The Influence of Alma Mater Ties Between Auditors and Client, Audit Firms Size, and Audit Fee on Audit Quality. This research aims to examine the influence of alma mater ties between auditors and client, audit firms size, and audit fee on audit quality. This research uses secondary data which is financial statement and additional information from manufacture companies listed in Indonesia Stock Exchange (IDX) for the period from 2010 until 2012. While the sampling method used was purposive sampling method which is overall 147 sample choosen. This research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that audit fee have significant influence to audit quality. While alma mater ties between auditors and client and audit firm size has no significant influence to audit quality that measured with discretionary accruals.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Marsellisa Nindito, SE, Ak., M.Sc., CA pembimbing II: Choirul Anwar, MBA., MAFIS., CPA., CA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Users 17 not found.
Date Deposited: 02 Mar 2018 03:45
Last Modified: 02 Mar 2018 03:45
URI: http://repository.fe.unj.ac.id/id/eprint/3477

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