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2407005459

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This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation data during the research period. This research was tested using descriptive statistics, MRA (Moderated Regression Analysis) analysis, and hypothesis test with SPSS Version 25 analysis tool. The research results show that audit fees have an effect on audit quality, while KAP size and rotation have no effect. Furthermore, the moderating variable in the form of the audit committee is unable to moderate the effect of the independent variable on audit quality.

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Detail Information

Series Title

-

Call Number

T1565572024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 76 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

SEW

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