Analisis Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan Terhadap Kualitas Audit

Felicia, Felicia (2020) Analisis Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan Terhadap Kualitas Audit. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Kajian ini bertujuan meneliti pengaruh esensi struktur kepemilikan dan tata kelola perusahaan terhadap kemungkinan permintaan kualitas audit. Variabel bebas yang dikaji mencakup struktur kepemilikan diantaranya kepemilikan mayoritas, manajerial, dan institusional, sedangkan esensi tata kelola perusahaan diwakili oleh dewan independen direksi, ukuran komite audit dan frekuensi rapat komite audit. Variabel terikat yang dikaji adalah kualitas audit. Penelitian juga menggunakan tingkat hutang, ukuran dan umur perseroan sebagai variabel kontrol. Penelitian menggunakan sampel 476 perseroan terbuka di Indonesia yang telah masuk pada Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Jenis pengambilan sampel dikategorikan sebagai purposive sampling. Data yang dikaji adalah laporan keuangan tahunan perseroan yang telah diaudit. Metode analisis data menggunakan analisis regresi logistik, dimana variabel terikat adalah data non-metrik. Pengujian hipotesis dilakukan menggunakan uji data statistik. Hasil penelitian menunjukkan perusahaan dengan kepemilikan mayoritas, frekuensi rapat komite audit, dan umur perusahaan meningkatkan kemungkinan pemilihan kualitas audit yang lebih tinggi, sedangkan kepemilikan manajerial, kehadiran dewan independen direksi, tingkat hutang dan ukuran perusahaan meningkatkan kemungkinan pemilihan kualitas audit yang lebih rendah. Kajian juga mengungkapkan tingkat ukuran komite audit dan kepemilikan institusional tidak mempengaruhi pemilihan kualitas audit. ********************************************************************** This study aimed to examine the effect of ownership structure and corporate governance on the possible demand for audit quality. The independent variables of ownership structure consisted of majority, managerial, and institutional ownership, while the essence of corporate governance was represented by an independent board of directors, the level of audit committee and the frequency of audit committee meetings. The dependent variable studied was audit quality. The study also utilized debt level, size and age of the company as control variables. The sample of this study were 476 public companies listed in Indonesia Stock Exchange (IDX) in the period of 2014-2018. Types of sampling were categorized as purposive sampling. The data examined was the company's annual audited financial statement. Data analysis method used is logistic regression analysis, where the dependent variable was non-metric data. Hypothesis testing was conducted using statistical data test. The results showed companies with majority ownership, frequency of audit committee meetings, and age of the company increased the possibility of choosing good audit quality, while managerial ownership, the presence of an independent board of directors, debt level, and size of the company increased the possibility of choosing poor audit quality. The study also revealed that the level of the audit committee and institutional ownership did not affect the selection of audit quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: ownership structure, corporate governance, audit quality
Subjects: H Social Sciences > HB Economic Theory
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: 27 Apr 2020 06:25
Last Modified: 02 Oct 2020 02:27
URI: http://repository.uib.ac.id/id/eprint/2102

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