“PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN DIREKSI TERHADAP KUALITAS AUDIT

Fatra, Indiecha Aulia (2018) “PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN DIREKSI TERHADAP KUALITAS AUDIT. Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.

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Abstract

Pengaruh Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Direksi terhadap Kualitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Direksi terhadap Kualitas Audit perusahaan manufaktur yang terdaftar di BEI tahun 2014-2016. Sampel dalam penelitian ini berjumlah 135 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan: (1) Komite Audit berpengaruh terhadap Kualitas Audit, (2) Kepemilikan Manajerial berpengaruh terhadap Kualitas Audit, (3) Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Audit, (4) Dewan Direksi tidak berpengaruh terhadap Kualitas Audit. Kata kunci: Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Direksi, Kualitas Audit. xi ABSTRACT Disusun Oleh: Indiecha Aulia Fatra 142110140 Dosen Pembimbing: Hari Kusuma Satria N., SE., Ak., M.Acc Windyastuti, SE.,M.Si.,Ak. Fakultas Ekomoni dan Bisnis Universitas Pembangunan Nasional “Veteran” Yogyakarta Influence of Audit Committee, Managerial Ownership, Institutional Ownership and Board of Directors on Audit Quality. This study aims to determine the influence of Audit Committee, Managerial Ownership, Institutional Ownership and Board of Directors on Quality Audit manufacturing companies listed on the Stock Exchange in 2014-2016. The sample in this study amounted to 135 companies. Data analysis technique used is multiple regression analysis. The results of this study indicate: (1) Audit Committee has an effect on Audit Quality, (2) Managerial Ownership has an effect on Audit Quality, (3) Institutional Ownership has no effect to Audit Quality, (4) Board of Directors has no effect on Audit Quality. Keywords: Audit Committee, Managerial Ownership, Institutional Ownership, Board of Directors, Quality Audit

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Sarimin Sarimin
Date Deposited: 05 Sep 2018 03:01
Last Modified: 05 Sep 2018 03:01
URI: http://eprints.upnyk.ac.id/id/eprint/16301

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