Pengaruh Kepemilikan Asing, Komite Audit, dan Ukuran Perusahaan Klien terhadap Kualitas Audit

Authors

  • Herry Goenawan Soedarso Faculty of Economic and Business, Bandar Lampung University, Bandar Lampung, Indonesia, Indonesia
  • Dory Supria Rahmat Pratama Faculty of Economic and Business, Bandar Lampung University, Bandar Lampung, Indonesia, Indonesia

DOI:

https://doi.org/10.31004/jptam.v6i2.4955

Keywords:

Kepemilikan Asing, Komite Audit, Ukuran Emite Klien, Kualitas Audit

Abstract

Kualitas audit adalah proses mengurangi inkonsistensi isu antara manajer dan pemegang saham menggunakan memakai pihak eksternal buat mendukung laporan keuangan. Survey bertujuan buat membagikan secara realitas imbas kepemilikan asing, komite audit serta berukuran emiten klien pada quality audit emiten food and beverage di BEI 2018-2020. Pada survey, 3 variabel independen diuji: kepemilikan asing, committee audit, dan ukuran emiten client. Populasi survei adalah emiten makanan serta minuman di tahun 2018-2020. Sampel gunakan ialah sampel targetkan dan bisa meliputi sampai 22 emiten. Survey dilakukan di tahun 2018-2020, sebagai akibatnya jumlah data pada survey ialah 66 data. Regresi linier berganda dipergunakan menjadi metode analisis. hasil survey menandakan berukuran emiten client punya impak pada quality audit di emiten food and beverage di BEI periode 2018-2020. Sedangkan kepemilikan asing dan komite audit tidak berpengaruh pada quality audit pada emiten food and beverage di BEI periode 2018-2020.

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Published

03-08-2022

How to Cite

Soedarso, H. G., & Rahmat Pratama, D. S. . (2022). Pengaruh Kepemilikan Asing, Komite Audit, dan Ukuran Perusahaan Klien terhadap Kualitas Audit. Jurnal Pendidikan Tambusai, 6(2), 16184–16189. https://doi.org/10.31004/jptam.v6i2.4955

Issue

Vol. 6 No. 2 (2022): Agustus 2022

Section

Articles of Research

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