PRATIWI, AFRILIA (2015) PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
ABSTRACT Afrilia Pratiwi, 2015 : The Influence of Audit Tenure, Auditor Industry Specialization, And Audit Fee on Integrity of Financial Statements. Advisors: (1) Marsellisa Nindito, SE,M.Sc,Akt,CA ; (2) Diena Noviarini, SE,MMsi. This research aims to examine the influence of audit tenure, auditor industry specialization, and audit fee on integrity of financial statements. The independent variables are used in this research is audit tenure, auditor industry specialization, and audit fee. While the dependent variable is integrity of financial statements (which is proxied by conservatism). This research uses secondary data which is financial statement and additional information from companies listed in Indonesia Stock Exchange (IDX) for the period from 2012 until 2013. While the sampling method used was purposive sampling method and obtained the total company of 21 firms with 42 sample total. This research uses multiple regression method to test the hypothesis at 0, 05 (5%) significance. From the analysis performed in this research, it can be concluded that audit tenure has no significant influence to integrity of financial statements. While auditor industry specialization, and audit fee has significant influence to integrity of financial statements. Keywords : Audit Tenure, Auditor Industry Specialization, Audit Fee, Integrity of Financial Statements
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I: Marsellisa Nindito, SE, M.Sc, Akt, CA ; Pembimbing II: Diena Noviarini, SE, MMSi |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 02 Mar 2018 07:24 |
| Last Modified: | 02 Mar 2018 07:24 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3505 |
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