Balance : Media Informasi Akuntansi dan Keuangan
Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan

PENGARUH KUALITAS AUDIT TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING

Yudi Tri Saputra (Universitas Palangka Raya)
Agus Kubertein (Universitas Palangka Raya)



Article Info

Publish Date
11 Mar 2023

Abstract

The Effect of Audit Quality on Company Performance with Institutional Ownership as a Moderating Variable (empirical study of banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019) Thesis of Accounting Department, Faculty of Economics and Business. Under the guidance of Mrs. Dr. Fitria Husnatarina., SE., M.Si., Ak., CA and Mr. Agus Kubertein., SE., M.Si. This study aims to analyze the effect of Audit Quality on Company Performance and to analyze the effect of Audit Quality on Company Performance which is moderated by Institutional Ownership. The research method used in this study is a descriptive-quantitative research approach. The unit of analysis of this research is the banking sector companies listed on the Indonesia Stock Exchange (BEI), totaling 45 companies with non-probability sampling techniques and using purposive sampling. The collected data were analyzed using SPSS 24. The results showed that the quality of the audit has no effect on company performance, institutional ownership weakens the relationship between audit quality and company performance.

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Journal Info

Abbrev

blnc

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada ...