ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PROFIL DEWAN DIREKSI TERHADAP KUALITAS AUDIT
DOI:
https://doi.org/10.35137/jabk.v10i1.44Keywords:
Audit Quality, Corporate Governance, Board of Directors’ ProfileAbstract
This research aims to analyze the effect of corporate governance and the profile of the board of
directors on the quality of audits that will be produced by companies listed on the IDX. The dependent
variable used is audit quality (dummy variable). The data obtained will be tested using logistic
regression analysis with SPSS 25 application. The results showed that female directors, age of the
board of directors, expertise of the board of directors, size of the board of directors, independence of
the board of directors, independent audit committee, and audit committee meetings did not have a
significant effect on audit quality. Meanwhile, audit committee size has negative significant effect on
audit quality. And board of directors meeting, firm size and firm age have a significant positive effect
on audit quality. All independent variables can explain the dependent variable as much as 41.7%
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