PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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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Akbar, C. (2020). Ada Kasus Rekayasa Laporan Keuangan Jiwasraya, IAPI. Https://Bisnis.Tempo.Co/.
Akhidime, A. (2015). Board structure, corporate characteristics and audit quality of Nigeria banks. International Journal of Economics, Commerce and Management, 3(6), 832–846.
Alfraih, M. M. (2017). Choosing an external auditor: does the composition of boards of directors matter? International Journal of Law and Management, 59(3), 394–412. https://doi.org/10.1108/IJLMA-03-2016-0032
Alqadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: The role of ownership concentration – Malaysian evidence. Emerald Insight, 18(2), 233–253. https://doi.org/10.1108/CG-02-2017-0043
Anafiah, V. A., Diyanty, V., & Wardhani, R. (2017). The effect of controlling shareholders and corporate governance on audit quality. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 1–19. https://doi.org/10.21002/jaki.2017.01
Anas, D. E. A. F., T, S., & Rahman, A. F. (2018). Pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Jurnal Ilmiah Akuntansi Peradaban, IV(1), 1–23.
Ayu Amalia, F., Sutrisno, S., & Baridwan, Z. (2019). Audit Quality: Does Time Pressure Influence Independence and Audit Procedure Compliance of Auditor? Journal of Accounting and Investment, 20(1). https://doi.org/10.18196/jai.2001112
Dwekat, A., Mardawi, Z., & Abdeljawad, I. (2018). Corporate Governance and Auditor Quality Choice: Evidence from Palestinian Corporations. International Journal of Economics and Financial Issues, 8(2), 47–53.
Karaibrahimoglu, Y. (2013). Is Corporate Governance A Determinant of Auditor Choice -Evidence From Turkey. Ege Akademik Bakis (Ege Academic Review), 13(2), 273–273. https://doi.org/10.21121/eab.2013219494
Karim, A. K. M. W., Zijl, T. Van, & Mollah, S. (2013). Impact of board ownership, CEO-Chair duality and foreign equity participation on auditor quality choice of IPO companies: Evidence from an emerging market. International Journal of Accounting and Information Management, 21(2), 148–169. https://doi.org/10.1108/18347641311312285
Kasmir. (2016). Analisis Laporan Keuangan (R. Persada (ed.); Edisi 9).
Mgbame, C. O., Eragbhe, E., & Osazuwa, N. P. (2012). Audit partner tenure and audit quality: An empirical analysis chijoke. Accounting Review, 81(3), 154–164.
Mustafa, A. S., Che-Ahmad, A., & Chandren, S. (2018). Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge. Business and Economic Horizons, 14(3), 587–614. https://doi.org/10.15208/beh.2018.42
Setiawan, A. S., & Karsana, Y. W. (2015). Faktor representasi stock holder dan debt holder berpengaruh terhadap keputusan pemilihan auditor berkualitas. Jurnal Akuntansi, 19(3), 326–339.
Soliman. (2020). Investigating the effect of corporate governance on audit quality and its impact on investment efficiency. Investment Management and Financial Innovations, 17(3), 175–188. https://doi.org/10.21511/imfi.17(3).2020.14
Soliman, M. S., & Elsalam, M. A. (2012). Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt. SSRN Electronic Journal, 1292–1297. https://doi.org/10.2139/ssrn.2257815
Uly, Y. A. (2019). Kasus Garuda, Pembekuan Izin Auditor Laporan Keuangan Berlaku 27 Juli 2019. Https://Economy.Okezone.Com/.
Widani, N. A., & Bernawati, Y. (2020). Effectiveness of corporate governance and audit quality: The role of ownership concentration as moderation. Jurnal Etikonomi, 19(1), 131–140. https://doi.org/10.15408/etk.v19i1.14893
Yolanda, S., Arza, F. I., & Halmawati. (2019). Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(2), 543–555.
Zulkarnaen, W., Fitriani, I. D., & Sasangka, I. (2021). Model Tata Kelola Amal Usaha Muhammadiyah Berbasis Sistem Informasi Manajemen Di Wilayah PDM Kota Bandung. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 63-78.
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 Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1691-1698. https://doi.org/10.31955/mea.v5i3.1600
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Articles
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