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All Journal Diponegoro Journal of Accounting Medula Setrum : Sistem Kendali-Tenaga-elektronika-telekomunikasi-komputer Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH KESEHATAN SANDI HUSADA Jurnal Pengabdian kepada Masyarakat Nusantara Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Nusantara Community Empowerment Review JSE: Jurnal Sharia Economica Impulse: Journal of Research and Innovation in Physics Education Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Kesehatan Sandi Husada Zad Al-Ummah: Jurnal Pengabdian Masyarakat
Bagus Pratama
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Journal : Diponegoro Journal of Accounting

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PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT Bagus Pratama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted.
Co-Authors Achlish Ridho Alfitra Aditya Tri Wardana Afni Pramita Situmorang Agung Rahmadanu Ahmad Saefulloh Ahyarudin, Ahyarudin Alfiani Alwi, Ahmad Andrio Melky Aprianto . Aulia Adirma Aulia, Luthfi Bayu Setiaji Cece Marcelina Dandang Kristian Antonius Dian Isti Angraini Ebang, Drenli Edi Istiyono Egading Sumarna Fathir Rahman Muzakhy Fazril Aditya Wardana Herindo Manik Hidayat, Rakmat Indah Purnama Intanri Kurniati Jisrin Hutasoit Kartinah Khairun Nisa Lubis, Mhd. Ryza Setiadi Mahrani Arfah Maria Runtuwene Maslikhah, Lilik Mochammad Machlul Alamin MUCHAMAD SYAFRUDDIN Muhammad Abdul Aziz Muhammad Yusuf Budiarto Muttaqin, Iqbal Nafiuddin Ramadhani Nico Wijaya, Yosia Ningrum, Lintang Ayu Nur Fitri Ramadhani Nurhayati Pangestu , Dimas Aji Pangestu, Dimas Aji Qisti Algifari Ramadhan Putra Pratama Ri Munarto Rido Agustian Rohit Rosidin, Ahmad Khulafaur Salsabilla, Sasqia Shafa Selpi Indramaya Setiawan, Moch. Rizky Sigar, Brenda - Supriyanto Praptodiyono Tiara Sari Milenia Tsania Nur Diyana Tulis, Daniel Harvey Vina Fithriana Wibisono Wadhah, Ambar Nabilah Wahidah, Sitti Nurul Wirda Novarika AK