Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia)
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Date
2018-06Author
Kalbuana, Nawang
Yohana, Y
Permatasari, Dian
Fadila, Zuny Nur
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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.