Skripsi

PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERTAMBANGAN DI BEI

---

Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and published financial statements. The sample was selected through a purposive sampling method based on predetermined criteria. Logistic regression analysis was applied to test the relationship between the independent variables and audit quality. The results indicate that institutional ownership has a significant effect on audit quality, suggesting that institutional investors play an important role in strengthening managerial oversight and monitoring mechanisms. In contrast, managerial ownership does not show a significant influence on audit quality. Furthermore, the audit committee is proven to have a positive and significant effect on audit quality, highlighting the importance of effective audit committee oversight in supporting good corporate governance. These findings contribute to the accounting and auditing literature and provide practical implications for companies and stakeholders in improving audit quality through stronger governance structures.

---

Availability

Detail Information

Series Title

-

Call Number

T1925252026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xii, 108 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Auditing
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment