KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Rotasi Audit, Audit Tenure dan Reputasi KAP Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Muhammad Fajar Santosa (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
02 Dec 2022

Abstract

This study aims to examine the effect of audit rotation, audit tenure, and KAP reputation on audit quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was taken using purposive sampling technique and the number of samples in the study was 90 manufacturing companies so that the number of research observations was 270 observations. This study uses logistic regression analysis. The results of the conclusion conclude that audit rotation has a negative and significant effect on audit quality, audit tenure has no significant effect on audit quality and KAP's reputation has no significant effect on audit quality. on audit quality.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...