PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN DEWAN DIREKSI TERHADAP KUALITAS AUDIT
Abstract
This research aims to test the audit committee, managerial ownership, institutional ownership, and board of directors toward the audit quality on mining company registered in Indonesia Stock Center (BEI) Period 2015-2017. The independent variable tested in this research consists of audit committee, managerial ownership, institutional ownership, and board of directors. Meanwhile, the dependent variable in this research is the audit quality. The sample collection technique used in this research was purposive sampling. With this method, this research used 36 companies as the samples. In three-years period, the companies became 108 companies. The data analysis method used software IBM Statistical Package for Social Science (SPSS) Statistic Version 23.0. The research result shows that the audit committee and directors board has positive and significant influence toward the audit quality with the significance level of 0.040 and 0.001respectively. Meanwhile, the managerial ownership and institutional ownership do not have positive and significant toward the audit quality.