SITI NAMIRA ARIFAH (2017) PENGARUH TENUR KAP, SPESIALISASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Muhammadiyah Yogyakarta.

[thumbnail of COVER] Text (COVER)
COVER
Download (109kB)
[thumbnail of HALAMAN JUDUL] Text (HALAMAN JUDUL)
HALAMAN JUDUL
Download (284kB)
[thumbnail of HALAMAN PENGESAHAN] Text (HALAMAN PENGESAHAN)
HALAMAN PENGESAHAN
Restricted to Registered users only
Download (1MB)
[thumbnail of INTISARI] Text (INTISARI)
INTISARI
Restricted to Registered users only
Download (88kB)
[thumbnail of BAB I] Text (BAB I)
BAB I
Download (239kB)
[thumbnail of BAB II] Text (BAB II)
BAB II
Restricted to Registered users only
Download (213kB)
[thumbnail of BAB III] Text (BAB III)
BAB III
Restricted to Registered users only
Download (367kB)
[thumbnail of BAB IV] Text (BAB IV)
BAB IV
Restricted to Registered users only
Download (264kB)
[thumbnail of BAB V] Text (BAB V)
BAB V
Restricted to Registered users only
Download (91kB)
[thumbnail of DAFTAR PUSTAKA] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA
Restricted to Registered users only
Download (228kB)
[thumbnail of LAMPIRAN] Text (LAMPIRAN)
LAMPIRAN
Restricted to Registered users only
Download (988kB)
Official URL: http://repository.umy.ac.id/handle/123456789/17330

Abstract

This study aims to examine the empirical evidence related to influence of tenure KAP, auditor specialization and company size towards audit quality with audit committee as moderating variable. The sampling used in this study are manufacturing companies listed on Indonesia Stock Exchange during 2014 until 2016. Sampling method that use is purposive sampling. The number of samples in this study are 156 samples. Analysis technique used were uji nilai selisih mutlak by SPSS 15.0. Based on analysis it was found that positive effect tenure KAP and auditor spesialization on audit quality. Company size has negative effect on audit quality. Interaction between tenure KAP and audit committee has no effect on audit quality. Interaction between auditor specialization and audit committee is to lower audit quality. While interaction between company size and audit committee is to increasing audit quality.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: AUDIT QUALITY, TENURE KAP, AUDITOR SPECIALIZATION, COMPANY SIZE, AUDIT COMMITTEE. KUALITAS AUDIT, TENUR KAP, SPESIALISASI AUDITOR, UKURAN PERUSAHAAN, KOMITE AUDIT
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:48
URI: https://etd.umy.ac.id/id/eprint/57930

Actions (login required)

View Item View Item