{"title":"2019-2021年杠杆率、利润质量、KAP声誉对印尼证券交易所制造业上市公司审计质量的影响","authors":"Natasya Audrey, Ratna Mappanyukki","doi":"10.56201/ijebm.v9.no8.2023.pg70.81","DOIUrl":null,"url":null,"abstract":"This study aims to empirically prove the effect of leverage, profit quality, KAP's reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method of this research is to use panel data regression analysis which is used to determine the effect of the independent variable and the dependent variable jointly and partially over a certain period of time.In this study the t test and f test were used to test the influence of each variable leverage, profit quality, KAP reputation together on audit quality. The population of this research is 171 companies and the sample used in this research is 83 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. This data collection method uses secondary data and is processed by EVIEWS 12. From the results of the t test and f test it is known that the variable leverage, profit quality and KAP reputation have a significant effect on audit quality.","PeriodicalId":486962,"journal":{"name":"IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT","volume":"108 3-4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Leverage, Profit Quality, KAP's Reputation on Audit Quality in Manufacturing Companies Listed on the Indonesian Stock Exchange 2019-2021\",\"authors\":\"Natasya Audrey, Ratna Mappanyukki\",\"doi\":\"10.56201/ijebm.v9.no8.2023.pg70.81\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to empirically prove the effect of leverage, profit quality, KAP's reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method of this research is to use panel data regression analysis which is used to determine the effect of the independent variable and the dependent variable jointly and partially over a certain period of time.In this study the t test and f test were used to test the influence of each variable leverage, profit quality, KAP reputation together on audit quality. The population of this research is 171 companies and the sample used in this research is 83 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. This data collection method uses secondary data and is processed by EVIEWS 12. From the results of the t test and f test it is known that the variable leverage, profit quality and KAP reputation have a significant effect on audit quality.\",\"PeriodicalId\":486962,\"journal\":{\"name\":\"IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT\",\"volume\":\"108 3-4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-02-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT\",\"FirstCategoryId\":\"0\",\"ListUrlMain\":\"https://doi.org/10.56201/ijebm.v9.no8.2023.pg70.81\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"IIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT","FirstCategoryId":"0","ListUrlMain":"https://doi.org/10.56201/ijebm.v9.no8.2023.pg70.81","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Influence of Leverage, Profit Quality, KAP's Reputation on Audit Quality in Manufacturing Companies Listed on the Indonesian Stock Exchange 2019-2021
This study aims to empirically prove the effect of leverage, profit quality, KAP's reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method of this research is to use panel data regression analysis which is used to determine the effect of the independent variable and the dependent variable jointly and partially over a certain period of time.In this study the t test and f test were used to test the influence of each variable leverage, profit quality, KAP reputation together on audit quality. The population of this research is 171 companies and the sample used in this research is 83 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. This data collection method uses secondary data and is processed by EVIEWS 12. From the results of the t test and f test it is known that the variable leverage, profit quality and KAP reputation have a significant effect on audit quality.