PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Widijaya Widijaya Universitas Internasional Batam, Kota Batam, Kepulauan Riau
  • Sriyana Romitha Universitas Internasional Batam, Kota Batam, Kepulauan Riau

Abstract

Kualitas audit akuntan publik dapat dilihat dari skala KAP. Perusahaan dengan kualitas audit tinggi dapat dinyatakan memiliki tata kelola perusahaan yang baik. Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan BEI periode 2016-2020 dengan menggunakan metode analisis regresi logistik.

Hasil penelitian menyatakan variabel konsentrasi kepemilikan, kepemilikan direktur, ukuran dewan, dewan direksi independen, komite audit, ukuran perusahaan dan leverage dapat menjelaskan kualitas audit sebesar 28,9% dan sisanya faktor di luar model yang dapat menjelaskan variabel dependen adalah sebesar 71,1%. Variabel konsentrasi kepemilikan, ukuran dewan, dewan direksi independen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kualitas audit. Leverage memiliki pengaruh negatif dan signifikan terhadap kualitas audit. Kepemilikan direktur dan komite audit tidak memiliki pengaruh signifikan terhadap kualitas audit.

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Published
2021-10-18
How to Cite
Widijaya, W., & Romitha, S. (2021). PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1691-1698. https://doi.org/10.31955/mea.vol5.iss3.pp1691-1698