Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia)

Abstract

This study examines the influence of corporate governance on audit quality proxied by audit fees to investigate the financial statement reporting quality on companies with various kinds of corporate governance. This study used proportion of institusional ownership, the proportion of independent commissioner board and number of audit committee as independent variables. This study used data from 13 manufacturers food and beverage companies listed in Indonesia Stock Exchange during 2012-2016 periods with total samples of 65 and the sample was determinated by using purposive sampling. Analysis method used were multiple linier regressions. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board had negative effect on audity quality, while the proportion of institusional ownership and number of audit committee had a negative effect on audity quality.