Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Andari Prima Filla / 15090065
Program Studi Pendidikan Ekonomi
Pembimbing I Lovelly Dwinda Dahen
Pembimbing II Dessyta Gumanti
Tahun 2020

Abstrak :

            These research purpose for specify: The result of Audit. Delay,    Company  Size, Auditor. Switching, Audit Tenure, cum Audit Committee .on Banking Audit Quality Registered on the IDX. This. type. of. research. is. descriptive and. associative. research. The results found that: (1) the audit delay variable had no significant effect on audit quality, this can be seen from the coefficient results of -0.086 with a variable probability of 0.034 < 0.05; (2) company size variable does not significantly influence audit quality, it can be seen from the coefficient results of 20.141 with variable probability of 0.999 > 0.05; (3) auditor switching variable has no significant effect on audit quality, this can be seen from the value of the coefficient of 2.419 with a variable probability of 0.061 > 0.05; (4) audit tenure variable has a significant effect on audit quality, this can be seen from the coefficient results of 4.730 with a variable probability of 0.022 < 0.05; (5) audit committee variables significantly influence audit quality, this can be seen from the coefficient results of -3,851 with a variable probability of 0.023 < 0.05. (6) audit delay variables, company size, auditor switching, audit. tenure, and. audit committee together have. a  positive. effect or can be called significant to audit quality.

Keyword :

Audit Quality, Audit Delay, Company Size, Auditor Switching, Audit Tenure, Audit Committee.

Login terlebih dahulu.