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PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, ROTASI AUDIT DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Alnova Tri Basworo, .
Subject
HF5601 Accounting 
Datestamp
2021-08-12 07:21:59 
Abstract :
This research was conducted to examine the effect of audit tenure, company size, audit rotation and quality control systems on audit quality. This study uses mining sector companies and public accounting firm (KAP) which audits the property and real estate sector companies as samples in the study. The data analysis technique used is Path Analysis or path analysis software SmartPLS 3 with a significance level of 5%. The results in this study obtained (1) audit tenure has no effect on audit quality (2 company size has a significant positive effect on audit quality (3) audit rotation has no effect on audit quality (4) the quality control system has no effect on audit quality (5) audit tenure has no effect on audit quality through the quality control system (6) company size has no effect on audit quality through the quality control system (7) audit rotation has no effect on audit quality through the quality control system. 
Institution Info

Universitas Pembangunan Nasional Veteran Jakarta