?url_ver=Z39.88-2004&rft_id=1951031031&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENGARUH+TENURE+AUDIT%2C+FEE+AUDIT+DAN+SPESIALISASI+AUDITOR+TERHADAP+KUALITAS+AUDIT%0D%0A(STUDI+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2019-2021)%0D%0A&rft.creator=M+HUDA+%2C+MARIZQI&rft.subject=330+Ekonomi&rft.description=Problems++related++to++low++audit++quality++are++significant++problems+and++require++careful++consideration%2C++because++they++can++hinder++the++preparation+of+accurate+audit+reports.+This+concern+is+not+only+limited+to+Public+Accounting+Firms+but+also+extends+to+Public+Accounting+Firms++that++have++high++credibility%2C++such++as++the++Big++Four.++Several++examples+of+low+audit+quality+within+the+Big+Four+were+highlighted+in+++recent+++announcements+++by+++the+++PCAOB+++(Public+++Company+++Accounting++Oversight++Board)++in++2016++and++2017%2C++which++resulted++in++sanctions+against+several+of+these+companies.+This+situation+requires+research+to+assess+the+impact+of+auditor+specialization%2C+audit+tenure+and+audit+fees+on+audit+quality+in+manufacturing+companies+audited+by++the++Big++Four++Public++Accounting++Firms.++This++research++used++purposive+sampling+to+obtain+a+total+sample+of+172+companies.+The+data+analysis+technique+used+in+this+research+is+multiple+regression+analysis+using+SPSS+23.+The+research+results+show+that+audit+tenure%2C+audit+fees+and+auditor+specialization+influence+audit+quality.%0D%0A%0D%0AKeywords%3A+Audite+Quality%2C+Tenure+Audit%2C+Fee+Audit%2C+Auditor+Specialization.%0D%0APermasalahan+terkait+rendahnya+kualitas+audit+merupakan+permasalahan+yang+cukup+besar+dan+memerlukan+pertimbangan+yang+matang%2C+karena+dapat+menghambat+penyusunan+laporan+audit+yang+akurat.+Kekhawatiran+ini+tidak+hanya+terbatas+pada+Kantor+Akuntan+Publik+saja+namun+juga+meluas+pada+Kantor+Akuntan+Publik+yang+mempunyai+kredibilitas+tinggi+seperti+Big+Four.+Beberapa+contoh+rendahnya+kualitas+audit+dalam+Big+Four+disorot+dalam+pengumuman+terbaru+oleh+PCAOB+(Dewan+Pengawas+Akuntansi+Perusahaan+Publik)+pada+tahun+2016+dan+2017%2C+yang+mengakibatkan+sanksi+terhadap+beberapa+perusahaan+tersebut.+Keadaan+ini+memerlukan+penelitian+untuk+menilai+pengaruh+spesialisasi+auditor%2C+audit+tenure+dan+biaya+audit+terhadap+kualitas+audit+pada+perusahaan+manufaktur+yang+diaudit+oleh+Kantor+Akuntan+Publik+Big+Four.+Penelitian+ini+menggunakan+purposive+sampling+sehingga+diperoleh+jumlah+sampel+sebanyak+172+perusahaan.+Teknik+analisis+data+yang+digunakan+dalam+penelitian+ini+adalah+analisis+regresi+berganda+dengan+menggunakan+SPSS+23.+Hasil+penelitian+menunjukkan+bahwa+audit+tenure%2C+fee+audit+dan+spesialisasi+auditor+berpengaruh+terhadap+kualitas+audit.%0D%0A%0D%0AKata+Kunci%3A+Kualitas+Audit%2C+Tenure+Audit%2C+Fee+Audit%2C+Spesialisasi+Auditor.%0D%0A%0D%0A%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-11-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77365%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77365%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77365%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBASAHAN.pdf&rft.identifier=++M+HUDA+%2C+MARIZQI++(2023)+ANALISIS+PENGARUH+TENURE+AUDIT%2C+FEE+AUDIT+DAN+SPESIALISASI+AUDITOR+TERHADAP+KUALITAS+AUDIT+(STUDI+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2019-2021).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F77365%2F