Alifah Murban, Talitha (2019) PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN AUDIT DAN REPUTASI AUDITOR EKSTERNAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN AUDIT DAN REPUTASI AUDITOR EKSTERNAL SEBAGAI PEMODERASI.pdf Restricted to Registered users only Download (4MB) |
Abstract
The purpose of this research is to determine the effect of corporate governance such as audit committees, board size, proportion of independent commissioners, concentration of ownership, institutional ownership on audit reporting quality, and knowing whether the reputation of external auditors namely Big N auditors as moderating variables can strengthen or weaken relationships between corporate governance on the quality of audit reporting. In this study the data used is secondary data with a sample of manufacturing companies listed on the Stock Exchange in the period 2015-2017 which are sourced from the official website of the Indonesia Stock Exchange. The results of this study indicate that the size of the board of commissioners, the proportion of independent commissioners, and institutional ownership influence the quality of audit reporting. But not with audit committees and ownership concentrations that have no influence on the quality of audit reporting. The results for the moderating variable, namely the reputation of the external auditor can strengthen the relationship between board size and ownership concentration on the quality of audit reporting, but not with the audit committee, the proportion of independent commissioners and institutional ownership of audit reporting quality that cannot be moderated by the reputation of external auditors. Keywords: Audit Committee, board size, proportion of independent commissioners, concentration of ownership, institutional ownership, reputation of external auditors.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Tujuan dari penelitan ini adalah untuk mengetahui pengaruh corporate governance seperti komite audit, ukuran dewan komisaris, proporsi komisaris independen, konsentrasi kepemilikan, kepemilikan institusional terhadap kualitas pelaporan audit, serta mengetahui apakah reputasi auditor eksternal yaitu auditor Big N sebagai variabel moderasi dapat memperkuat atau memperlemah hubungan antara corporate governance terhadap kualitas pelaporan audit. Pada penelitian ini data yang digunakan yaitu data sekunder dengan sampel perusahaan manufaktur yang terdaftar di BEI periode 2015-2017 yang bersumber pada web resmi Bursa Efek Indonesia. Hasil penelitian ini menunjukan bahwa ukuran dewan komisaris, proporsi komisaris independen, dan kepemilikan institusional berpengaruh terhadap kualitas pelaporan audit. Namun tidak dengan komite audit dan konsentrasi kepemilikan yang tidak memiliki pengaruh terhadap kualitas pelaporan audit. Hasil untuk variabel moderasi yaitu reputasi auditor eksternal dapat memperkuat hubungan antara ukuran dewan komisaris dan konsentrasi kepemilikan terhadap kualitas pelapoan audit, namun tidak dengan komite audit, proporsi komisaris independen, dan kepemilikan institusional terhadap kualitas pelaporan audit yang tidak dapat dimoderasi oleh reputasi auditor eksternal. Kata Kunci: Komite Audit, ukuran dewan komisaris, proporsi komisaris independen, konsentrasi kepemilikan, kepemilikan institusional, reputasi auditor eksternal. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 18 Oct 2021 04:02 | |||||||||
| Last Modified: | 18 Oct 2021 04:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3118 |
Actions (login required)
 |
View Item |