MUHAMMAD, ALAWI (2024) PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN RISIKO LITIGASI SEBAGAI VARIABEL KONSEKUEN (Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The aim of this study is to determine the effect of the characteristics of the board of commissioners and the audit committee on audit quality, with litigation risk as the consequent variable. The study population consisted of transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Using purposive sampling, 95 samples met the criteria for the study. This research utilizes secondary data obtained from the Indonesia Stock Exchange website. The analysis method used in this study is multiple regression analysis to test hypotheses 1-6 and simple regression analysis to test the seventh hypothesis using SPSS v25 software. The results of this study indicate that: (1) The size of the board of commissioners has a significant effect on audit quality. (2) The gender proportion of the board of commissioners does not affect audit quality (3) The independence of the board of commissioners has a significant effect on audit quality. (4) The industry expertise of the audit committee has a significant effect on audit quality. (5) The legal expertise of the audit committee does not affect audit quality. (6) The gender proportion of the audit committee does not affect audit quality. (7) Audit quality does not affect litigation risk. Keywords: Board of Commissioners, Audit Committee, Audit Quality, Litigation Risk
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Tujuan penelitian ini adalah untuk mengetahui pengaruh karakteristik dewan komisaris dan komite audit terhadap kualitas audit dengan risiko litigasi sebagai variabel konsekuen. Populasi penelitian yang digunakan adalah perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Dengan menggunakan metode purposive sampling, didapatkan 95 sampel yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisi yang digunakan dalam penelitian ini adalah analisi regresi berganda untuk menjawab hipotesis 1-6 dan analisis regresi sederhana untuk menjawab hipotesis ketujuh dengan software SPSS v25. Hasil Penelitian ini menunjukan bahwa: (1) Ukuran dewan komisaris berpengaruh signifikan terhadap kualitas audit. (2) Proporsi gender dewan komisaris tidak berpengaruh terhadap kualitas audit. (3) Independensi dewan komisaris berpengaruh signifikan terhadap kualitas audit. (4) Keahlian industri komite audit berpengaruh signifikan terhadap kualitas audit. (5) Keahlian hukum komite audit tidak berpengaruh terhadap kualitas audit. (6) Proporsi gender komite audit tidak berpengaruh terhadap kulitas audit. (7) Kualitas audit tidak berpengaruh terhadap risiko litigasi. Kata Kunci: Dewan Komisaris, Komite Audit, Kualitas Audit, Risiko Litigasi | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Alawi Muhammad Tasmin | ||||||
| Date Deposited: | 22 Jul 2024 16:29 | ||||||
| Last Modified: | 22 Jul 2024 16:29 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38739 |
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