Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital
Hermania Putri Dwi Yulianty
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Spesialisasi Auditor, Komite Audit, Financial Distress Dan Audit Capacity Stress Terhadap Kualitas Audit Hermania Putri Dwi Yulianty; Adam Zakaria; Hera Khairunnisa
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.338

Abstract

This research aims to analyze the influence of auditor specialization, audit committee, financial distress,and audit capacity stress of 38 consumer goods industry listed companies on Indonesia Stock Exchange in 2021-2023. The data used is secondary data by downloading data from the official website of the Indonesian stock exchange and the official website of the related company. The data collection method uses a purposive sampling method based on predetermined criteria. Logistic regression techniques were used for the analysis method in this research. The result of the hypothesis test show that auditor specialization and audit capacity stress had effect on audit quality. In contrast, audit committee and financial distress are had no effect on audit quality.
Co-Authors Hera Khairunnisa Zakaria, Adam