PENGARUH BOARD INDEPENDENCE, CEO DUALITY, AUDIT COMMITTEE INDEPENDENCE KUALITAS AUDIT DENGAN OWNERSHIP CONCENTRATION SEBAGAI VARIABEL MODERASI

Halimatus Sa’diaih, NIM.: 19108040022 (2023) PENGARUH BOARD INDEPENDENCE, CEO DUALITY, AUDIT COMMITTEE INDEPENDENCE KUALITAS AUDIT DENGAN OWNERSHIP CONCENTRATION SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Audit quality is the auditor's ability to detect and disclose violations that occur in his client's accounting system. There are several factors that affect quality in client companies, namely Board Independence, CEO Duality, Audit Committee Independence. this study aims to analyze the effect of Board Independence, CEO Duality, Audit Committee Independence on audit quality with ownership concentration as a moderating variable. The population in this study are manufacturing companies listed on the ISSI for the period 2017-2021. The sample was selected using the purposive sampling technique to obtain 56 manufacturing companies that fit the research criteria. The data analysis technique uses logistic regression with the eViews 12 application. The results of this study indicate that board independence has no effect on audit quality. CEO Duality, Audit committee independence have a positive effect on audit quality. Ownership concentration does not moderate the relationship between board independence and audit quality, ownership concentration moderates the relationship between CEO Duality and audit quality and ownership concentration moderates the relationship between audit committee independence and audit quality.

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