PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

CU YUI YIN ALIAS VANNY ROSA ADELLA C, ERNI, ANDY WIJAYA (2022) PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

The purpose of this study is to examine and analyze whether the quality of the auditor, audit committee, audit delay and audit tenure affect audit quality. This study uses a banking population listed on the BEI amounting to 45 banks, and a sample that meets the criteria as many as 43 banks. The technique used to analyze observation data is logistic regression with SPSS 21 application. From the test results, it can be concluded that partially or simultaneously the quality of auditors, audit committees, audit delay and audit tenure does not affect audit quality in the banking sector. The value of Nagelkerke's R Square obtained is 0.065 or 6.5%.This study uses a quantitative approach, namely an analytical research approach that focuses more on numerical data processed by a statistical system in an associative form with a research design that examines how the effect of Quality Of Auditor, Audit Committee, Audit Delay and Audit Tenure On The Quality Of Audit In Banking Companies. This study uses a quantitative approach, namely an analytical research approach that focuses more on numerical data processed by a statistical system in an associative form with a research design that examines how the effect of Quality Of Auditor, Audit Committee, Audit Delay and Audit Tenure On The Quality Of Audit In Banking Companies. Auditor quality is a measure of the firm's scale when auditing clients. Therefore, the KAP measure shows that the auditor can carry out his duties professionally and independently, so that the client lacks the ability to influence the auditor's opinion. The results of research by Heriati (2016), Wibowo and Roseita (2019) show that compared to smaller KAP scales, large KAPs tend to have better audit capabilities, resulting in better audit quality as well. The results of the research by Wibowo and Roseita (2019) show that auditor quality has a positive effect on audit quality

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