Pengaruh Fee Audit, Komite Audit, dan Rotasi Audit terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Consumer Goods Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024

Kirnawati, Dewi (2025) Pengaruh Fee Audit, Komite Audit, dan Rotasi Audit terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Consumer Goods Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024. D3 thesis, Universitas Muhammadiyah Ponorogo.

	Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH) Surat Persetujuan Unggah Karya.pdf Download (266kB)
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Abstract

A business entity listed on the Indonesia Stock Exchange (IDX) has a responsibility to report its financial statements annually. Financial statements that have been verified by auditors serve as proof that the company has implemented an accounting system correctly. Prospective investors also use these financial statements as a basis for making investment decisions. Therefore, good audit quality is a crucial element that must be present in every public company's financial statements so that the financial statements prepared are not in doubt. This study aims to determine how audit fees, audit committees, and audit rotation affect audit quality in consumer goods manufacturing companies listed on the IDX from 2021 to 2024. This study employs a quantitative method with a secondary data approach. The sample was determined using purposive sampling, and data analysis was conducted using SPSS software with logistic regression techniques. The analysis results indicate that the independent variables of audit fees, audit committees, and audit rotation influence the dependent variable of audit quality, both partially and simultaneously.

Item Type:	Thesis (D3)
Uncontrolled Keywords:	Fee Audit, Kualitas Audit, Komite Audit, Rotasi Audit
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic
Depositing User:	Dewi Kirnawati
Date Deposited:	04 Nov 2025 04:16
Last Modified:	04 Nov 2025 04:16
URI:	https://eprints.umpo.ac.id/id/eprint/17501

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