Pengaruh Tata Kelola Perusahaan pada Kualitas Audit dari Perusahaan yang Tercatat di Bursa Efek Indonesia

Worang, Cornello Elia (2020) Pengaruh Tata Kelola Perusahaan pada Kualitas Audit dari Perusahaan yang Tercatat di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Audit independen merupakan salah satu mekanisme eksternal dalam tata kelola sebuah perusahaan yang memiliki tujuar agar masalah keagenan dan ketidaksesuaian informasi dalam perusahaan dapat berkurang. Pemilihan kualitas audit dari suatu perusaan salah satunya dipengaruhi oleh faktor tata kelola perusahaan. Maka dari pada itu penelitian ini membahas khusus hubungan atau pengaruh antara variabel komposisi dan operasi komite audit, kepemilikan saham blok, konsentrasi kepemilikan, harga saham, kesulitan keuangan, koneksi politik, dan kontrol keluarga terhadap pemilihan kualitas audit di Indonesia. Sampel penelitian merupakan 444 perusahaan yang terdaftar dalam bursa efek Indonesia dari rentang waktu 2014 sampai 2018 dan cocok dengan kriteria sampel penelitian. Data perusahaan yang diperlukan didapat dari laporan keuangan dan tahunan yang diterbitkan untuk umum dan metode uji regresi logistik digunakan untuk menguji dan menganalisa data uji tersebut. Hasil uji mendapatkan temuan bahwa semakin besarnya komite audit, adanya pemegang saham individu terbesar, adanya kepemilikan terkonsentrasi, kontrol keluarga dalam perusahaan serta harga saham memiliki dampak signifikan secara positif pada pemilihan auditor berkualitas serta menemukan ketidak signifikanan antara frekuensi rapat komite audit, kesulitan keuangan, dan koneksi politik dalam perusahaan. ********************************************************************** An Independent audit is one of the external mechanisms in the governance of a company that has objectives so that agency problems and information mismatch within the company are able be reduced. The choice of audit quality from a company is influenced by corporate governance factors. Therefore, this study specifically discussed the relationship or influence between the composition and operation variables of the audit committee block share ownership, ownership concentration, share price, financial difficulties, political connections, and family control over the selection of audit quality in Indonesia. The research sample was 444 companies listed on the Indonesian stock exchange from 2014 to 2018 and fit the criteria of the research sample. The required company data was obtained from financial and annual reports published to public and the logistic regression test method was used to test and analyse the test data. The test results found that the greater audit committee, the presence of the largest individual shareholders, the presence of concentrated ownership, family control in the company and the share price had significant positive effect on the selection of quality auditors and found no significance between the frequency of audit committee meetings, financial difficulties, and political connections within the company.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: audit quality, ownership structure, Indonesia
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 09:49
Last Modified: 05 Oct 2020 06:33
URI: http://repository.uib.ac.id/id/eprint/2256

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