PENGARUH CORPORATE GOVERNANCE YANG DIMODERASI AUDIT MODE CHANGE, AUDITOR SIZE, FIRM SIZE, DAN LEVERAGE TERHADAP AUDIT EFFORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2016

Vinasia, Vinasia (2018) PENGARUH CORPORATE GOVERNANCE YANG DIMODERASI AUDIT MODE CHANGE, AUDITOR SIZE, FIRM SIZE, DAN LEVERAGE TERHADAP AUDIT EFFORT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2016. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh coporate governance yang dimoderasi oleh audit mode change, auditor size, firm size, dan leverage terhadap audit effort. Sampel yang digunakan dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2016, dengan total 636 sampel perusahaan. Penelitian ini menggunakan data sekunder yang kemudian diolah menggunakan analisis regresi moderasi. Berdasarkan hasil penelitian yang diperoleh, firm size dan leverage memiliki pengaruh yang signifikan terhadap audit effort. Namun, corporate governance, corporate governance yang dimoderasi oleh audit mode change, dan auditor size tidak memiliki pengaruh terhadap audit effort. Kata kunci: Tata Kelola Perusahaan, Perubahan Metode Audit, Ukuran Auditor, Ukuran Perusahaan, Rasio Leverage The research aims to analyze about the predictive effect of corporate governance which moderated by audit mode change, auditor size, firm size, and leverage on audit effort both partially and simultaneously. The population of this research refer to companies in the manufacturing industries that are listed on Indonesia Stock Exchange (IDX) during the period of 2010-2016, a total of 636 sample of manufacturing companies. This data using secondary data analysis method using moderated regression analysis (MRA). Based on the result of this research, firm size and leverage were all significant to determine audit effort. While, corporate governance, corporate governance when interacted with audit mode change, and auditor size don’t have a significant effect on audit effort. Keywords: Corporate Governance, Audit Mode Change, Auditor Size, Firm Size, Leverage

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 04 May 2021 02:15
Last Modified: 20 Jun 2023 03:49
URI: http://repository.untar.ac.id/id/eprint/27345

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