PENGARUH ROTASI AUDIT, AUDIT REPORT LAG DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP (KANTOR AKUNTAN PUBLIK) DI WILAYAH KOTA PALEMBANG

AMELIA, MEISYA EKA (2026) PENGARUH ROTASI AUDIT, AUDIT REPORT LAG DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KAP (KANTOR AKUNTAN PUBLIK) DI WILAYAH KOTA PALEMBANG. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

Pengaruh Rotasi Audit, Audit Report Lag, Fee Audit Terhadap Kualitas Audit pada Kantor Akuntan Publik diWilayah Kota Palembang di Bawah Bimbingan Ibu : Rusmida Jun Hutabarat H., S.E., M.Si. dan Ibu Crystha Armereo, S.E., M.Si. Penelitian ini bertujuan untuk menganalisis pengaruh rotasi audit, audit report lag, dan fee audit terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Kota Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data penelitian merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada 45 auditor yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan Statistical Package for the Social Sciences (SPSS) melalui uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi (R²), uji t, dan uji F. Hasil penelitian menunjukkan bahwa secara parsial rotasi audit dan audit report lag tidak berpengaruh signifikan terhadap kualitas audit, sedangkan fee audit berpengaruh positif dan signifikan terhadap kualitas audit. Secara simultan, rotasi audit, audit report lag, dan fee audit berpengaruh signifikan terhadap kualitas audit. Nilai Adjusted R Square sebesar 0,878 menunjukkan bahwa 87,8% variasi kualitas audit dapat dijelaskan oleh ketiga variabel independen, sedangkan sisanya 12,2% dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini diharapkan dapat menjadi referensi bagi Kantor Akuntan Publik dalam meningkatkan kualitas audit serta bagi peneliti selanjutnya dalam mengembangkan penelitian terkait faktor-faktor yang memengaruhi kualitas audit. Kata Kunci: Rotasi Audit, Audit Report Lag, Fee Audit, Kualitas Audit. MEISYA EKA AMELIA, The Effect of Audit Rotation, Audit Report Lag, and Audit Fees on Audit Quality at Public Accounting Firms in the Palembang City Area. Supervised by Mrs. Rusmida Jun Hutabarat H., S.E., M.Si. and Mrs. Crystha Armereo, S.E., M.Si. This study aims to examine the effect of audit rotation, audit report lag, and audit fees on audit quality at Public Accounting Firms (Kantor Akuntan Publik/KAP) in the Palembang City area. This research employed a quantitative approach with a causal associative research design. Primary data were collected through questionnaires distributed to 45 auditors selected using purposive sampling. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), including data quality tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), the t-test, and the F-test. The results indicate that audit rotation and audit report lag have no significant effect on audit quality, while audit fees have a positive and significant effect on audit quality. Simultaneously, audit rotation, audit report lag, and audit fees have a significant effect on audit quality. The Adjusted R Square value of 0.878 indicates that 87.8% of the variation in audit quality is explained by the three independent variables, while the remaining 12.2% is influenced by other factors outside the research model. This study is expected to serve as a reference for Public Accounting Firms in improving audit quality and for future researchers in developing studies on factors affecting audit quality. Keywords: Audit Rotation, Audit Report Lag, Audit Fees, Audit Quality.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny MEISYA EKA AMELIA
Date Deposited:	19 Aug 2026 01:34
Last Modified:	19 Aug 2026 04:03
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11457

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