William Stefanus Kennedy (2021) Hubungan Audit Firm Changes Dan Audit Quality Dan Audit Fee Dengan Moderasi Auditor Spesialisasi Industri. Skripsi thesis, UNIVERSITAS AIRLANGGA.
![[img]](https://repository.unair.ac.id/style/images/fileicons/text.png) |
Text (HALAMAN JUDUL)
1. HALAMAN JUDUL.pdf Download (461kB) |
|
Text (ABSTRAK)
2. ABSTRAK.pdf Download (48kB) |
|
Text (DAFTAR ISI)
3. DAFTAR ISI.pdf Download (292kB) |
|
Text (BAB 1)
4. BAB 1 PENDAHULUAN.pdf Download (404kB) |
|
Text (BAB 2)
5. BAB 2 TINJAUAN PUSTAKA.pdf Restricted to Registered users only until 9 July 2024. Download (466kB) | Request a copy |
|
Text (BAB 3)
6. BAB 3 METODE PENELITIAN.pdf Restricted to Registered users only until 9 July 2024. Download (621kB) | Request a copy |
|
Text (BAB 4)
7. BAB 4 HASIL DAN PEMBAHASAN.pdf Restricted to Registered users only until 9 July 2024. Download (791kB) | Request a copy |
|
Text (BAB 5)
8. BAB 5 KESIMPULAN DAN SARAN.pdf Restricted to Registered users only until 9 July 2024. Download (231kB) | Request a copy |
|
Text (DAFTAR PUSTAKA)
9. DAFTAR PUSTAKA.pdf Download (347kB) |
|
Text (LAMPIRAN)
10. LAMPIRAN .pdf Restricted to Registered users only until 9 July 2024. Download (985kB) | Request a copy |
|
Text (PERMOHONAN EMBARGO)
11. PERMOHONAN EMBARGO.pdf Restricted to Registered users only Download (274kB) | Request a copy |
Abstract
The aim of this study is to analyze the relationship between audit firm changes, audit quality, and audit fee. This study also investigates the effect of auditor industry specialization as moderating variable. This study uses 1.462 samples of companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The analysis technique used in this study is multiple linear regression analysis techniques that are processed with SPSS 24.0 for windows software. This study found that audit firm changes have a negative significant effect on both audit quality and audit fee. Whereas, auditor industry specialization was found to have no effect on both relationships. This shows that even though there is auditor industry specialization when the audit firm changes, both audit quality and audit fee will still decline.
| Item Type: | Thesis (Skripsi) | ||||||
|---|---|---|---|---|---|---|---|
| Additional Information: | KKB KK-2 A.153-21 Ken h | ||||||
| Uncontrolled Keywords: | Audit Firm Changes, Audit Quality, Audit Fee, Auditor Industry Specialization | ||||||
| Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing | ||||||
| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
| Creators: |
|
||||||
| Contributors: |
|
||||||
| Depositing User: | Tatik Poedjijarti | ||||||
| Date Deposited: | 09 Jul 2021 01:09 | ||||||
| Last Modified: | 09 Jul 2021 01:09 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/108534 | ||||||
| Sosial Share: | |||||||
Actions (login required)
 |
View Item |