PENGARUH UKURAN KAP, AUDIT TENURE, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT

MUH FAIZAL BAGAS PRATAMA, NIM. 13820195 (2017) PENGARUH UKURAN KAP, AUDIT TENURE, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Empirical research is intended to analyze the effect of firm size, tenure audit, and independent board, audit measures, managerial ownership, and institutional ownership on audit quality. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016. The sample used is 34 research with sampling technique in the form of purposive sampling. Data analysis in this research use multiple regression. The results showed that firm size have positive effect on audit quality, audit work period has no effect on audit quality. The results of this study prove that audit commite has no effect on audit quality, independent commissioners has no effect on audit quality, institutional ownership has a positive effect on audit quality and managerial ownership has a positive effect on audit quality, ( INONNIM. Empirical research is intended to analyze the effect of firm size, tenure audit, and independent board, audit measures, managerial ownership, and institutional ownership on audit quality. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016. The sample used is 34 research with sampling technique in the form of purposive sampling. Data analysis in this research use multiple regression. The results showed that firm size have positive effect on audit quality, audit work period has no effect on audit quality. The results of this study prove that audit commite has no effect on audit quality, independent commissioners has no effect on audit quality, institutional ownership has a positive effect on audit quality and managerial ownership has a positive effect on audit quality. ( INDONESIA ) Penelitian empiris ini dimaksudkan untuk menganalisis pengaruh ukuran KAP, tenure audit, dan dewan komisaris independen, ukuran komite audit, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas audit. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel yang digunakan adalah 34 penelitian dengan teknik pengambilan sampel berupa purposive sampling. Analisis data dalam penelitian ini menggunakan regresi berganda. Hasil analisis data menunjukkan bahwa ukuran KAP berpengaruh positif terhadap kualitas audit, tenure audit tidak berpengaruh terhadap kualitas audit. Hasil penelitian ini membuktikan bahwa komite audit tidak berpengaruh terhadap kualitas audit, komisaris independen tidak berpengaruh terhadap kualitas audit, kepemilikan institusional berpengaruh positif terhadap kualitas audit dan kepemilikan manajerial berpengaruh positif terhadap kualitas audit.

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