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)
| Main Author: | Alifah Murban, Talitha |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3118/1/PENGARUH%20CORPORATE%20GOVERNANCE%20TERHADAP%20KUALITAS%20PELAPORAN%20AUDIT%20DAN%20REPUTASI%20AUDITOR%20EKSTERNAL%20SEBAGAI%20PEMODERASI.pdf https://eprints.untirta.ac.id/3118/ https://feb.untirta.ac.id/ |
Daftar Isi:
- 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.