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Journal : Fokus Ekonomi

THE EFFECT OF AUDIT FEE , AUDIT TENURE AND PUBLIC ACCOUNTING FIRM (KAP) SIZE ON AUDIT QUALITY (STUDY ON BANKING COMPANIES LISTED ON THE BEI, 2020-2022) Aini, Ratna Nurul; Krisnawati, Hani; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.216-224

Abstract

This research aims to determine the influence of audit fees , audit tenure and KAP size on audit quality in banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative using secondary data originating from the company's annual report. The population of this research was 47 banking companies. And the sample in this study was 29 companies selected using side purposive techniques . The data analysis technique in this research uses logistic regression analysis with the SPSS 24 program. The results of this research show that audit fees have a positive and significant effect on audit quality, while audit tenure and KAP size have no effect on audit quality in banking sector companies listed on the BEI period. 2020-2022
MODERATED ANALYSIS OF CORPORATE VALUES INSTITUTIONAL OWNERSHIP (CASE STUDY OF FOOD & BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021) Pambudi, Agung; Mohklas, Mohklas; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.221-227

Abstract

The purpose of this study was to determine the effect of Profitability on Company Value, Leverage on Firm Value, Company Size on Company Value, Profitability on Firm Value mediating Institutional Ownership, Leverage on Company Value mediating Institutional Ownership, and Company Size on Company Value mediating ownership. institutional. The sample was selected using the purposive sampling method by producing 23 food and beverage company data, so that the total research data for 5 years 2017-2022 was 115 samples. The data analysis technique uses multiple linear regression and Moderate Regression Analysis.