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

Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI:10.52300/blnc.v15i1.8610

Yudit Saputra, Agus Kubertein

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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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审计质量对以适度变量为资产的公司绩效的影响

以机构所有权为调节变量的审计质量对公司绩效的影响(2016-2019年印尼证券交易所(BEI)银行业上市公司的实证研究)经济与商业学院会计系论文在菲特里亚·胡斯塔琳娜博士夫人的指导下。, SE。, M.Si。正义与发展党。和Agus Kubertein先生。, SE。, M.Si。本研究旨在分析审计质量对公司绩效的影响，并分析审计质量对公司绩效的影响在机构所有权的调节下。本研究使用的研究方法是描述性定量研究方法。本研究的分析单位为在印尼证券交易所(BEI)上市的银行业公司，共45家公司，采用非概率抽样技术，采用有目的抽样。收集的数据采用SPSS 24进行分析。结果表明，审计质量对公司绩效没有影响，机构所有权削弱了审计质量与公司绩效之间的关系。

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Balance: Media Informasi Akuntansi dan Keuangan

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