Liana, Shelly (2019) Analisis Pengaruh 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 bertujuan untuk mengukur pengaruh tata kelola perusahaan terhadap kualitas audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah Konsentrasi Kepemilikan, Kepemilikan Institusional, Tingkat Utang, Direktur Independen, Ukuran Perusahaan, dan Umur Perusahaan. Sampel dari penelitian ini menggunakan 611 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistic binary. Program yang digunakan dalam pengujian penelitian ini adalah program Statistikal Package for the Social Sciences (SPSS) dan Eviews. Hasil penelitian bahwa konsentrasi kepemilikan dan ukuran perusahaan berpengaruh signifikan positif terhadap kualitas audit, direktur independen berpengaruh signifikan negatif terhadap kualitas audit sedangkan kepemilikan institusional, tingkat utang, dan umur perusahaan tidak berpengaruh signifikan terhadap kualitas audit. ********************************************************************** This study aims to measure the influence of corporate governance on audit quality in companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are Concentration of Ownership, Institutional Ownership, Debt Level, Independent Director, Company Size, and Company Age. The sample from this study used 611 companies listed on the Indonesia Stock Exchange (IDX) in the 2013-2017 period which were selected using the purposive sampling method. The data used in this study is the financial statements of each company published in www.idx.co.id. The data that has been obtained will be tested by binary logistic regression testing. The program used in testing this research is the Statistical Package for the Social Sciences (SPSS) and Eviews program. The results of the study that the concentration of ownership and size of the company have a positive significant effect on audit quality, independent directors have a significant negative effect on audit quality while institutional ownership, debt level, and company age do not significantly influence audit quality.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | audit quality, ownership concentration, institutional ownership, debt level, and independent director |
| 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 09:09 |
| Last Modified: | 05 Oct 2020 07:26 |
| URI: | http://repository.uib.ac.id/id/eprint/1869 |
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