Nopitasari, Nopitasari (2015) PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT TERHADAP KUALITAS AUDIT. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of ownership structure and audit committee on audit quality. The research was done by testing effect of variable ownership concentration (OC), institutional ownership (IO), managerial ownership (MO), frequency of committee audit meeting, and professional accounting affiliations of members on audit committee The population used in this study are all non-financial and non-financial and non-banking companies in the Indonesian Stock Exchange (IDX) in the year 2012-2014. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 420 companies. From the analysis performed in this study, it can be concluded that ownership concentration (OC), managerial ownership (MO) and professional accaunting affiliation of members on audit committee have no significant relationship with audit quality, institutional ownership (IO), frequency of committee audit meeting have positive relationship with audit quality.in the variable control, size and leverage have significant relationship with audit quality. Key words: ownership structure, audit committee and audit quality

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