JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi

Peran Tata Kelola Perusahaan, Kinerja Auditor, Ukuran KAP terhadap Kualitas Audit pada Sektor Keuangan yang Terdaftar di BEI

Siti Aisyah (Unknown)
Nungki Kartikasari (Unknown)

Article Info

Publish Date
14 Mar 2025

Abstract

This study investigates how corporate governance, auditor performance, and public accounting firm size affect audit quality in financial sector companies listed on the Indonesia Stocck Exchange (IDX) during the audit period of 2020-2023. This study took a purposive sample, resulting in 324 company samples. The data were tested using multiple linear regression. Governance has a negative effect on audit quality, while auditor performance does not affect audit quality, KAP size almost affects audit quality in a negative direction. Keywords: Corporate Governance; Audit Performance; Audit Firm Size; Audit Quality

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...