2019-2021年杠杆率、利润质量、KAP声誉对印尼证券交易所制造业上市公司审计质量的影响

Natasya Audrey, Ratna Mappanyukki
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摘要

本研究旨在实证证明杠杆率、利润质量、KAP声誉对2019-2021年在印度尼西亚证券交易所上市的制造业公司审计质量的影响。本研究的方法是使用面板数据回归分析,用于确定自变量和因变量在一定时期内共同和部分的影响。在本研究中,使用t检验和f检验来检验杠杆率、利润质量、KAP声誉各变量共同对审计质量的影响。本研究的研究对象为171家公司,研究样本为2019-2021年在印尼证券交易所上市的83家制造业公司。本数据收集方法使用二级数据,并通过 EVIEWS 12 进行处理。从t检验和f检验的结果可知,变量杠杆、利润质量和KAP声誉对审计质量有显著影响。
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The Influence of Leverage, Profit Quality, KAP's Reputation on Audit Quality in Manufacturing Companies Listed on the Indonesian Stock Exchange 2019-2021
This study aims to empirically prove the effect of leverage, profit quality, KAP's reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method of this research is to use panel data regression analysis which is used to determine the effect of the independent variable and the dependent variable jointly and partially over a certain period of time.In this study the t test and f test were used to test the influence of each variable leverage, profit quality, KAP reputation together on audit quality. The population of this research is 171 companies and the sample used in this research is 83 manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. This data collection method uses secondary data and is processed by EVIEWS 12. From the results of the t test and f test it is known that the variable leverage, profit quality and KAP reputation have a significant effect on audit quality.
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