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All Journal Jurnal Kesehatan Tambusai el-Madib: Jurnal Pendidikan Dasar Islam MDP Student Conference MUTAADDIB: Islamic Education Journal
Wandari, Ayu
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Journal : MDP Student Conference

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Pengaruh Faktor Audit Tenure, Ukuran Perusahaan Dan Rotasi Audit Terhadap Kualitas Audit Wandari, Ayu; khairani, Siti
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6933

Abstract

This research aims to determine the influence of audit tenure, company size, and audit rotation factors on audit quality, a study of manufacturing companies in the consumer goods industry sector listed on the BEI in 2019- 2022. The theory used in this research is Agency Theory. The approach used in this research is a quantitative approach. The population of this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019 – 2022. The sampling technique uses a purposive sampling technique. The sample used was 20 manufacturing companies listed on the Indonesian stock Exchange. The data analysis technique used is linear regression analysis. Based on the results of partial test research that has been tested, it shows that the variable audit tenure, and company size variables do not have a significant effect on audit quality.
Co-Authors -, Maison Erita Gustina Frendi Kamid Kamid Khairani, Siti Khamim, Siti Mawaddah Mawaddah, Mawaddah Misnawati Misnawati Resmi Pangaribuan Zulpaerah