{"title":"Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit","authors":"Viny Amelia Arif, Charoline Cheisiviyanny","doi":"10.24036/jnka.v1i1.3","DOIUrl":null,"url":null,"abstract":"This study aims to determine the social relationship between the audit committee and the public accounting firm (KAP) on the audit quality of state-owned companies listed on the Indonesian stock exchange with embeddedness theory. The population of this study is all financial statements of state-owned companies listed on the Indonesia Stock Exchange in the 2016-2019 period with a sample of 60 financial statements using purposive sampling technique, namely considerations. Data analysis used descriptive statistical test and measurement model (Outer Model). The results of data analysis with Adjusted R-squared or simultaneous test show a value of 0.111 or 11.1% which means that social relations affect audit quality by 11.1% which can be categorized as quite low and the remaining 88.9% is influenced by other variables. others outside of this study. This means that social relations have a positive effect on audit quality in state-owned companies listed on the Indonesian stock exchange in the 2016-2019 period.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Nuansa Karya Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24036/jnka.v1i1.3","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to determine the social relationship between the audit committee and the public accounting firm (KAP) on the audit quality of state-owned companies listed on the Indonesian stock exchange with embeddedness theory. The population of this study is all financial statements of state-owned companies listed on the Indonesia Stock Exchange in the 2016-2019 period with a sample of 60 financial statements using purposive sampling technique, namely considerations. Data analysis used descriptive statistical test and measurement model (Outer Model). The results of data analysis with Adjusted R-squared or simultaneous test show a value of 0.111 or 11.1% which means that social relations affect audit quality by 11.1% which can be categorized as quite low and the remaining 88.9% is influenced by other variables. others outside of this study. This means that social relations have a positive effect on audit quality in state-owned companies listed on the Indonesian stock exchange in the 2016-2019 period.