Akuisisi : Jurnal Akuntansi
Vol 16, No 2 (2020)

Pengaruh Pengungkapan CSR Terhadap Kualitas Audit

Ade Elza Surachman (STIE Wibawa Karta Raharja)



Article Info

Publish Date
30 Nov 2020

Abstract

This research aims to test and empirically prove the effect of corporate social responsibility disclosure on the audit quality. Audit quality measurement in this research uses natural logarithm to audit fees while CSR reporting is measured using a content analysis approach. The population of this research is the sub-sector transportation of companies listed in the Indonesia Stock Exchange in 2010 until 2017. The annual report contains disclosure of corporate social responsibility activities of 4 companies that using a purposive sampling technique. Methods of data analysis using descriptive statistical analysis and simple linear regression. These results indicate that corporate social responsibility disclosures have a significant effect simultaneously and partially on the audit quality

Copyrights © 2020






Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...