Pengaruh kepemilikan pengendali dan tata kelola perusahaan terhadap kualitas audit = The effect of controlling shareholder and corporate governance to audit quality
Vidyata Annisa Anafiah;
Vera Diyanti, supervisor; Ratna Wardhani, supervisor; Chaerul D. Djakman, examiner; Fitriany, examiner
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)
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[ABSTRAK Penelitian ini bertujuan meneliti pengaruh kepemilikan pengendali dan tata kelolaperusahaan terhadap tingkat kualitas audit yang diukur dengan AQMS (AuditQuality Metric Score). Hasil pengujian penelitian ini terhadap sampel perusahaanmanufaktur dari 2008-2012 yang berjumlah 432 observasi menunjukkan bahwaefek alignment dan entrenchment pemegang saham pengendali berpengaruhpositif terhadap tingkat kualitas audit. Tata kelola perusahaan berpengaruh positifterhadap kualitas audit, namun melemahkan efek positif alignment pemegangsaham pengendali terhadap kualitas audit. ABSTRACT This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality.;This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality., This research aims to investigate the effect of controlling shareholder andcorporate governance to audit quality measured with AQMS (Audit QualityMetric Score). The result of testing to a sample of manufacturing firms from2008-2012 with a total of 432 observations shows that the alignment andentrenchment effect of controlling shareholder have positive effect to the auditquality. Corporate governance showed a positive effect to the audit quality, but itweakens the positive effect of alignment of the controlling shareholder to the auditquality.] |
T42498-Vidyata Annisa Anafiah.pdf :: Unduh
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No. Panggil : | T42498 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xvi, 89 hlm. : ill. ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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T42498 | 15-17-164160356 | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20390249 |