Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/26085
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dc.contributor.advisorAnanda, Rana Fatinah-
dc.contributor.authorBr. Aritonang, Maria Mercedes-
dc.date.accessioned2024-12-19T04:44:44Z-
dc.date.available2024-12-19T04:44:44Z-
dc.date.issued2023-12-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/26085-
dc.description55 Halamanen_US
dc.description.abstractTujuan penelitian ini adalah untuk mengetahui Pengaruh Audit Tenure, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di (Bursa Efek Indonesia (BEI) Tahun 2019-2022. Desain penelitian adalah pendekatan asosiatif. Populasi penelitian ini sebanyak 88 Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI periode 2019-2022 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling sebanyak 88 perusahaan, Berdasarkan kriteria tersebut, maka sampel penelitian berjumlah 26 perusahaan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI mulai tahun 2019-2022. Jenis data penelitian yaitu data kuantitatif. Sumber data dari website BEI. Metode pengumpulan data ini adalah teknik dokumentasi. Teknik dokumentasi dilakukan dengan mengumpulkan data sekunder berupa penelitian melalui BEI melalui www.idx.co.id. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25 Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Audit tenure tidak berpengaruh terhadap Kualitas, Rotasi audit berpengaruh terhadap Kualitas audit, Ukuran perusahaan tidak berpengaruh terhadap kualitas audit. Berdasarkan hasil pengujian Uji F disimpulkan bahwa Audit tenure Rotasi audit Ukuran perusahaan berpengaruh secara bersama (simultan) searah positif dan signifikan terhadap Kualitas audit. The purpose of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2019-2022. The research design is an associative approach. The population of this study A total of 88 Food and Beverage Sub Sector Manufacturing Companies were registered on the IDX for the 2019-2022 period with a sampling technique based on criteria using purposive sampling of 88 companies. Based on these criteria, the research sample was 26 registered Food and Beverage Sub Sector Manufacturing Companies. on the BEI starting from 2019-2022. The type of research data is quantitative data. The data source is from the BEI website by collecting secondary data in the form of research through the BEI via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the tests that have been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has an effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it is concluded that audit tenure audit rotation company size has a simultaneous positive and significant effect on audit qualityen_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;218330066-
dc.subjectAudit tenureen_US
dc.subjectRotasi auditen_US
dc.subjectUkuran perusahaanen_US
dc.subjectKualitas Auditen_US
dc.subjectAudit tenureen_US
dc.subjectAudit Rotationen_US
dc.subjectCompany Sizeen_US
dc.subjectAudit Qualityen_US
dc.titlePengaruh Audit Tenure, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2022en_US
dc.title.alternativeThe Influence of Audit Tenure, Audit Rotation and Company Size on Audit Quality in Food and Beverage Sub-Sector Manufacturing Companies Listed on the IDX 2019-2022en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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