SKRIPSI AKS

PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KUALITAS AUDIT: KAJIAN EMPIRIS PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021

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ABSTRACT

This research aims to identify the influence of board of directors
characteristics on audit quality. The dependent variable in this research is audit
quality (Y). This research uses the characteristics of the board of directors as the
independent variable (X). As well as the use of control variables, namely company
size, profitability and leverage.
The population in the study were non-financial companies registered on
the IDX in 2021. The sampling technique used purposive sampling and a final
sample of 553 non-financial companies was obtained. The analysis technique
used is logistic regression analysis using the SPSS 23 program.
The research results show that the size of the board of directors has a
significant positive effect on audit quality, the number of board of directors
meetings has no significant effect on audit quality, ownership of the board of
directors has no significant effect on audit quality, the experience of the board of
directors has a significant positive effect on audit quality, the gender diversity of
the board of directors has no effect significant impact on audit quality.
Keywords: size of the board of directors, number of board meetings,
ownership of the board of directors, experience of the board of directors, gender
diversity of the board of directors, and audit quality

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 AYU p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 167 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ayu Prasakti Utami

Versi lain/terkait

Lampiran Berkas

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