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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 5, November 2014, Hlm. 93-108

PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

NICKEN DESTRIANA

STIE Trisakti
ndestriana@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

ABSTRACT:

The objective of this research is to assess some variables that affect the audit quality by analyzing the influence of ownership structure (ownership concentration, foreign ownership and institutional ownership), firm characteristics (leverage and company size) and auditor specialization. This research used a sample of listed manufacturing companies in Indonesian Stock Exchange during 2009-2012. Dependent variable in this research is audit quality that measured by audit firm size (big four and non-big four). For testing, analysis, and decision making about the hypothesis in this research i use binary logistic regression. The results of this research indicate that foreign ownership, leverage, company size have influence to the audit quality. Otherwise, ownership concentration, institutional ownership, auditor specialization have no influence to the audit quality.

Keyword :Ownership Structure, Firm Characteristics, Auditor pecialization, Audit Quality
 
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