Utang perusahaan dan karakteristik komite audit terhadap kualitas audit dengan control-ownership wedge sebagai variabel pemoderasi
Info Katalog
File Repositori
Nomor Panggil : 023001701042
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2021
Pembimbing 1 : Christina Dwi Astuti
Subyek : Auditing;Debt
Kata Kunci : corporate debt, audit committee size, audit committee independence, audit committee meeting
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2021_TA_SAK_023001701042_Halaman-Judul.pdf | 12 | |
| 2. | 2021_TA_SAK_023001701042_Lembar-Pengesahan.pdf | 6 | |
| 3. | 2021_TA_SAK_023001701042_Bab-1-Pendahuluan.pdf | 9 | |
| 4. | 2021_TA_SAK_023001701042_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2021_TA_SAK_023001701042_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2021_TA_SAK_023001701042_Bab-4-Analisis-dan-Pembahasan.pdf |
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| 7. | 2021_TA_SAK_023001701042_Bab-5-Kesimpulan.pdf |
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| 8. | 2021_TA_SAK_023001701042_Daftar-Pustaka.pdf | ||
| 9. | 2021_TA_SAK_023001701042_Lampiran.pdf |
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P Penelitian ini dilakukan untuk menguji pengaruh variabel Utang Perusahaan dan Karakteristik Komite Audit (Ukuran Komite Audit, Independensi Komite Audit, dan Rapat Komite Audit) terhadap Kualitas Audit dengan Control-Ownership Wedge sebagai variabel pemoderasi.Populasi yang menjadi objek dalam penelitian ini yaitu perusahaan yang bergerak pada bidang perbankan yang sudah tercatat dan menerbitkan laporan keuangan yang telah di audit pada Bursa Efek Indonesia (BEI) periode 2017-2019. Metode pengambilan sampel menggunakan metode nonprobability sampling dengan menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah sebanyak 123 perusahaan. Penelitian ini menggunakan metode analisis regresi logistik.Hasil penelitian ini adalah utang perusahaan berpengaruh negatif signifikan terhadap kualitas audit, ukuran komite audit tidak berpengaruh terhadap kualitas audit, independensi komite audit tidak berpengaruh terhadap kualitas audit, rapat komite audit berpengaruh positif signifikan terhadap kualitas audit, control- ownership wedge memperlemah pengaruh ukuran komite audit terhadap kualitas audit, control-ownership wedge memperkuat pengaruh independensi komite audit terhadap kualitas audit, dan control-ownership wedge memperlemah pengaruh rapat komite audit terhadap kualitas audit.
T This study was conducted to examine the effect of the variable corporate debt and the characteristics of the audit committee (size of the audit committee, independence of the audit committee, and audit committee meetings) on audit quality with the control-ownership wedge as a moderating variable.The population that is the object of this study is companies engaged in banking that have been registered and published audited financial reports on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling method using nonprobability sampling method using purposive sampling technique. The number of samples in this study were 123 companies. This research uses logistic regression analysis method.The results of this study are company debt has a significant negative effect on audit quality, audit committee size has no effect on audit quality, audit committee independence has no effect on audit quality, audit committee meetings have a significant positive effect on audit quality, control-ownership wedge weakens the effect of audit committee size. on audit quality, control-ownership wedge strengthens the influence of audit committee independence on audit quality, and control- ownership wedge weakens the influence of audit committee meetings on audit quality.
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