Dampak Kualitas Audit terhadap Kinerja Keuangan Perusahaan

Authors

  • Layla Hanisa Universitas 17 Agustus 1945 Surabaya, Indonesia
  • Devina Shava Amalia Universitas 17 Agustus 1945 Surabaya, India
  • Hwihanus Hwihanus Universitas 17 Agustus 1945 Surabaya, Indonesia

Keywords:

Audit, Kualitas Audit, Kinerja Keuangan

Abstract

Tujuan dari penelitian ini untuk mengetahui dampak kualitas audit terhadap  kinerja keuangan. Penelitian ini menggunakan metode penelitian kualitatif deskriptif yang artinya sebuah cara atau metode penelitian yang lebih menekankan analisa atau deskriptif Hasil penelitian menemukan bahwa kualitas audit berpengaruh terhadap kinerja keuangan baik perusahaan keuangan maupun non keuangan. Atribut kualitas audit seperti biaya audit, pengalaman komite audit, keahlian keuangan komite audit, masa kerja auditor dan ukuran perusahaan audit merupakan faktor kualitas audit yang dominan. Auditor melaksanakan audit apabila kualitasnya dapat memenuhi persyaratan atau standar auditing. Signifikansi, objektivitas, keandalan dan ruang lingkup merupakan karakteristik dari kualitas audit.

 

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Published

03-07-2024

How to Cite

Hanisa, L., Amalia, D. S., & Hwihanus, H. (2024). Dampak Kualitas Audit terhadap Kinerja Keuangan Perusahaan. Jurnal Pendidikan Tambusai, 8(2), 27159–27166. Retrieved from http://jptam.org/index.php/jptam/article/view/16736

Issue

Vol. 8 No. 2 (2024)

Section

Articles of Research

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Copyright (c) 2024 Layla Hanisa

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