Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Dewi, Cynthia (2019) Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk mengukur pengaruh karakteristik perusahaan dan tata kelola perusahaan terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Dewan direksi independen, ukuran dewan direksi, kepemilikan asing, konsentrasi kepemilikan, profitabilitas, kepemilikan institusional sebagai variabel independen yang memengaruhi kualitas audit. Sebanyak 618 perusahaan tercatat di Bursa Efek Indonesia periode 2013-2017 digunakan sebagai sampel untuk penelitian ini. Penelitian ini menggunakan metode purposive sampling. Laporan keuangan perusahaan yang dipublikasikan (www.idx.co.id) digunakan sebagai data dalam penelitian ini. Pengujian data menggunakan regresi logistik binari akan dilakukan menggunakan program SPSS versi 25.0. Penelitian ini menunjukkan bahwa ukuran dewan direksi, kepemilikan asing, dan profitabilitas terbukti mempunyai dampak yang positif dan signifikan atas kualitas audit. Hasil penelitian ini juga menyatakan kepemilikan institusional tidak berpengaruh signifikan terhadap kualitas audit. Sedangkan, dewan direksi independen mempunyai pengaruh yang negatif signifikan terhadap kualitas audit. ********************************************************************** The purpose of this study is to quantify the effect of company’s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: audit quality, company characteristics, corporate governance
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 09:01
Last Modified: 05 Oct 2020 07:27
URI: http://repository.uib.ac.id/id/eprint/1858

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