Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Mukti, Drajad Dwihadijaya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Struktur Kepemilikan Dan Tata Kelola Perus-ahaan Terhadap Kualitas Audit Mukti, Drajad Dwihadijaya; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.121

Abstract

This study aims to determine the effect of ownership structure and corporate governance on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data include 260 companies’ Annual Reports collected through documentation with the purposive sampling method and analyzed by multiple regression utilizing SPSS 26 software. This study employs AQMS (Audit Quality Metric Score) to measure audit quality and a survey based on Hermawan (2009) to measure the Board of Commissioners and Audit Committee. The analysis results revealed the positive effect of the entrenchment effect, alignment effect, Board of Commissioners, Audit Committee, and independence of the Board on audit quality. In addition, the size of the Board of Directors and CEO duality had no significant effect on audit quality.
Co-Authors Bambang Hariadi