ANALISIS PENGARUH PERGANTIAN MANAJEMEN, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

Abstract

ABSTRACT

This study aims to analyze the effect of Management Turnover, KAP Size, Client company size on audit quality in manufacturing companies listed on the IDX. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The number of manufacturing companies that were sampled in this study were 49 companies, observations were obtained by using the positive sampling method. The data analysis technique used is logistic regression analysis with SPSS. Based on the analysis conducted, the results of this study that the results of the test model using the omnibus test showed that the change of management, KAP Size, and Client Company Size affect the audit quality.

Keywords : management change, KAP size, client company size, audit quality