PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT

PRATAMA, Bagus and SYAFRUDDIN, M (2013) PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted.

Item Type:Thesis (Undergraduate)
Additional Information:Quality Audit, Corporate Ownership Structure.
Uncontrolled Keywords:Quality Audit, Corporate Ownership Structure.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39375
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 May 2013 13:22
Last Modified:21 May 2013 13:22

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