Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
DOI:
https://doi.org/10.51903/kompak.v17i2.2054Keywords:
Kualitas audit; ukuran perusahaan; leverage; biaya audit; audit tenure; cash flow operationAbstract
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.
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2024-11-30
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Qonita Faradilah Zahra, & Hermanto. (2024). Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(2), 208–225. https://doi.org/10.51903/kompak.v17i2.2054
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