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Title: Pengaruh abnormal audit fee, spesialisasi auditor, dan konsentrasi kepemilikan terhadap kualitas audit (studi empiris pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia Periode 2015-2016)
Authors: Nur Risda Fauziah
Advisors: Yessi Fitri
Keywords: abnormal audit fee;auditor specialization;ownership concentration;audit quality
Issue Date: 25-Apr-2018
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2018
Abstract: The research to examine the effect of abnormal audit fee, auditor specialization, and ownership concentration to audit quality. This research used the sample of non-finance companies listed in Indonesian Stock Exchange during the years 2015-2016. The number of non-finance companies sample on this research are 235 companies for 2 years. Based to purposive sampling method, total of research sample are 470 annual report. Hypothesis testing in this research used multiple linear regression analysis with SPSS software version 22. Based on the results of multiple liniar regression analysis, the result of this research indicate that abnormal audit fee and auditor specialization have significant impact on audit quality, while ownership concentration have no effect on audit quality.
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