Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan Terhadap Kualitas Audit Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Indrayani, Shanty (2012) Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan Terhadap Kualitas Audit Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims at examining the influence of corporate governance practices and firm related attributes on audit quality in Indonesia. The dependent variable used in this analysis is audit quality, measured by size of audit firm (Big 4 or Non-big 4). The independent variables used in this analysis are board independence, non-executive directors’ ownership, executive directors’ ownership, institutional ownership, firm size, business complexity, auditee complexity, and leverage. This research population consists of companies listed in Indonesian Stock Exchange (IDX). The samples used in this research are selected using purposive sampling method. This research uses 149 companies (894 observation data) that published its financial statement on December 31 for the year 2005 until year 2010. The result indicates that non-executive director’s ownership, executive director’s ownership, institutional ownership, and firm size have a significant effect on audit quality of the firms. The result also shows that board independence, business complexity, auditee complexity and leverage have no significant effect on audit quality. Keywords: Audit quality, corporate governance, directors’ ownership, institutional ownership, firm characteristics

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