ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PROFIL DEWAN DIREKSI TERHADAP KUALITAS AUDIT

Junifa Junifa, Mardianto Mardianto

Abstract


Penulisan bertujuan untuk menganalisis pengaruh dari tata kelola perusahaan dan profil dewan direksi terhadap kualitas audit yang akan dihasilkan perusahaan-perusahaan yang terdaftar di BEI. Variabel dependen yang digunakan adalah kualitas audit (variabel dummy). Data yang diperoleh akan diuji menggunakan analisis regresi logistik dengan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa direksi wanita, usia dewan direksi, keahlian dewan direksi, ukuran dewan direksi, independensi dewan direksi, komite audit independen, dan rapat komite audit tidak memiliki pengaruh secara signifikan terhadap kualitas audit. Sedangkan ukuran komite audit berpengaruh secara signifikan negatif terhadap kualitas audit. Rapat dewan direksi, ukuran perusahaan dan usia perusahaan berpengaruh signifikan positif terhadap kualitas audit. Seluruh variabel independen dapat menjelaskan variabel dependen sebanyak 41.7%.


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DOI: http://dx.doi.org/10.35137/jabk.v10i1.784

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