PENGARUH ENTRENCHMENT EFFECT DAN CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT
Daftar Isi:
- This research aims to investigate the effect of entrenchment effect and corporate governance on the audit quality measured by accrual quality. This study uses manufacturing companies listed in the Indonesian Stock Exchange from 2016 to 2018 as the sample. This research uses multiple linier regression as the analytical method. The results of this research provide evidence that entrenchment effect have positive effect on audit quality. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the corporate governance negatively affect the audit quality.