PENGARUH ENTRENCHMENT EFFECT DAN CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT

STEFHANY, STEFHANY and Tjandrakirana DP, Rina and Yusnaini, Yusnaini (2019) PENGARUH ENTRENCHMENT EFFECT DAN CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to investigate the effect of entrenchment effect and corporate governance on the audit quality measured by accrual quality. This study uses manufacturing companies listed in the Indonesian Stock Exchange from 2016 to 2018 as the sample. This research uses multiple linier regression as the analytical method. The results of this research provide evidence that entrenchment effect have positive effect on audit quality. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the corporate governance negatively affect the audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Quality, Accrual Quality, Entrenchment Effect, Corporate Governance
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3523 not found.
Date Deposited:	04 Dec 2019 07:55
Last Modified:	04 Dec 2019 07:55
URI:	http://repository.unsri.ac.id/id/eprint/19951

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