Analisis Pengaruh Praktik Tata Kelola Perusahaan Terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Krismondi, Krismondi (2020) Analisis Pengaruh Praktik Tata Kelola Perusahaan Terhadap Kualitas Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan dengan target pengujian pengaruh praktik tata kelola perusahaan terhadap kualitas audit. Praktik tata kelola perusahaan yang dimaksud adalah board independence, kepemilikan institusional, kepemilikan manajerial, dan komite audit. Penelitian ini memiliki sejumlah variabel control yang terdiri dari ukuran perusahaan, kompleksitas bisnis, dan leverage. Penelitian ini diterapkan dengan metode analisis logistik yang menggunakan 468 sampel perusahaan yang terdaftar pada Bursa Efek Indonesia. Data sampel yang digunakan adalah sebanyak 2.210 data. Rentang waktu pemilihan data dimulai dari 2014 sampai dengan 2018. Penelitian ini menggunakan perangkat lunak SPSS (Statistical Product and Service Solutions) yang dipergunakan dalam proses pengujian dan analisis data yang telah dikumpulkan. Hasil dari pengujian data membuktikan bahwa kepemilikan manajerial, ukuran perusahaan, dan kompleksitas bisnis berpengaruh signifikan positif terhadap kualitas audit. Variabel leverage berpengaruh signifikan negatif terhadap kualitas audit. Hasil juga menunjukkan adanya variabel yang tidak berpengaruh signifikan terhadap kualitas audit yaitu board independence, kepemilikan institusional, dan komite audit. ********************************************************************** This research was conducted with the target of testing the effect of corporate governance practices on audit quality. The intended corporate governance practices are board independence, institutional ownership, managerial ownership, and audit committee. This study has several control variables consisting of company size, business complexity, and leverage. This study was applied by a logistic analysis method using 468 samples of companies listed on the Indonesia Stock Exchange. The sample data used is 2.210 data. The time range of data selection starts from 2014 to 2018. This study uses SPSS (Statistical Product and Service Solutions) software that is used in the process of testing and analyzing the data that has been collected. The results of data testing prove that managerial ownership, company size, and business complexity have a significant positive effect on audit quality. The leverage variable has a significant negative effect on audit quality. The results also showed that there were variables that did not significantly influence audit quality, namely board independence, institutional ownership, and audit committee.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: audit quality, corporate governance
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: 28 Apr 2020 03:20
Last Modified: 05 Oct 2020 06:41
URI: http://repository.uib.ac.id/id/eprint/2319

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