PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

PRATIWI, AFRILIA (2015) PENGARUH AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

[img] Text
Cover.pdf

Download (0B)
[img] Text
Table_Of_Content.pdf

Download (0B)
[img] Text
Chapter1.pdf

Download (0B)
[img] Text
Chapter2.pdf
Restricted to Repository staff only

Download (0B)
[img] Text
Chapter3.pdf

Download (0B)
[img] Text
Chapter4.pdf
Restricted to Repository staff only

Download (0B)
[img] Text
Chapter5.pdf

Download (0B)
[img] Text
Bibliography.pdf

Download (0B)

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

Actions (login required)

View Item View Item