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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Rian Syahputra
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Komite Audit Terhadap Kualitas Audit Rian Syahputra; Khuzaeni Khuzaeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to obtain empirical evidence regarding the effect of firm size, managerial ownership, and audit committee on audit quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employed a quantitative approach using binary logistic regression analysis. The population consisted of 92 companies, and purposive sampling resulted in 46 sample companies with 230 observations. Audit quality was proxied by the use of Big Four public accounting firms. The results indicate that firm size has a significant effect on audit quality, while managerial ownership and audit committee do not have significant effects. Simultaneously, firm size, managerial ownership, and audit committee significantly affect audit quality. These findings indicate that firm characteristics and corporate governance mechanisms are jointly associated with audit quality.
Co-Authors Khuzaeni Khuzaeni