Pengaruh GCG dan CSR Terhadap Pengungkapan Kualitas Audit Studi Kasus Pada Perusahaan Properti yang terdaftar di Bursa Efek Indonesia

Abstract

This research is aimed to analyze the influence of GCG and CSR on audit quality in property companies listed in Indonesian stock exchange. This research is quantitative research, with audit quality as dependent variable in this research. Audit quality is measured by looking at the independent auditors included in the big four KAP. The independent variables studied are GCG and CSR. The sample of this research are 10 property companies listed on Indonesia Stock Exchange in 2012 - 2016. The sample is selected by purposive sampling method. Data analysis was done by classical assumption test and hypothesis test by multiple linear regression method. The results of this study indicate that only institutional ownership has a significant effect on audit quality with a significance value of 0.046 or <0.05. While the independent committee and CSR have no effect on audit quality. This research is one of the tasks of GCG and CSR courses.