PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK IDONESIA

Authors

  • Febri Fadilla Universitas Musi Rawas
  • Kusnadi Yudha Wiguna Fakultas Ekonomi dan Bisnis, Universitas Musi Rawas
  • Yayuk Marliza Fakultas Ekonomi dan Bisnis, Universitas Musi Rawas

Keywords:

Audit Tenure, Kualitas Audit

Abstract

This study is purposed to see the effect of Tenure audit toward audit quality in ciggarate sub-sector company listed in Indonesia Stock Exchange. This is assosiatif quantitative study by using secondary data namely financial report that has been audited by public accountant obtained from www.idxco.id. This study shows that Tenure audit is unsignificantly effect toward audit quality by significance value of 0,358 above 0,05 and t-count is -0,0943 between t-table of -2,1092 and 2,1092 with determination cooficiient of 0,047 or 4,7 percent.
Keywords: Tenure Audit, Audit Quality

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Published

2024-08-31

How to Cite

Fadilla, F., Kusnadi Yudha Wiguna, & Yayuk Marliza. (2024). PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK IDONESIA. Smart Accounting Journal, 12(2), 55–62. Retrieved from http://ejurnal.unmura.org/index.php/smartaccounting/article/view/409

Issue

Vol. 12 No. 2 (2024): Smart Accounting Journal

Section

Articles

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