Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ)
Vol 18 No 2 (2019): JURNAL EKONOMI BISNIS VOL 18 NO 2 DESEMBER 2019

PENGARUH INDEPENDENSI KOMITE AUDIT, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2018

Aridi, Kartika Aprilia (Unknown)
Agustina, Yumniati (Unknown)



Article Info

Publish Date
19 Jan 2020

Abstract

This study aims to analyze the effect of the independence of the audit committee, audit tenure and auditor's reputation on audit quality in retail trading companies listed on the Indonesia Stock Exchange in 2011-2018. This research is an associative research with quantitative methods. In this study obtained 7 sample companies that meet the criteria. Data analysis and hypothesis testing techniques in this study used logistic regression analysis. Nagelkerke R Square test results of 0.225, which shows that audit quality can be explained by the independence of the audit committee, audit tenure and auditor's reputation of 22.5%. The independence of the audit committee obtained a significance value of 1,000, audit tenure obtained a significance value of 0.710 did not affect the audit quality, the auditor's reputation gained a significance value of 0.021 so that it significantly affected the audit quality. The independence of the audit committee, audit tenure and auditor reputation in the Omnibus Test of Model Coefficients table obtained a Chi-square value of 9,048 with a significance level of 0.029 <0.05 indicating that jointly (simultaneously) influences the audit quality

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Journal Info

Abbrev

ekbis

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal Ekonomi dan Bisnis adalah jurnal yang sudah terindeks sinta 5 yang mempublikasikan bidang ilmu yang berkaitan dengan ekonomi & bisnis, terbit secara berkala dua kali setahun (Juni dan Desember). Jurnal Ekonomi dan Bisnis mempublikasikan artikel hasil penelitian yang orisinal berkaitan dengan: ...