Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit

Viny Amelia Arif, Charoline Cheisiviyanny
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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.
审计委员会和公共会计办公室(引擎盖)对审计质量的社会关系分析
本研究旨在运用嵌入性理论确定审计委员会与会计师事务所(KAP)对印尼上市国有企业审计质量的社会关系。本研究的人口是2016-2019年期间在印度尼西亚证券交易所上市的所有国有公司的财务报表,样本为60份财务报表,采用有目的抽样技术,即考虑因素。数据分析采用描述性统计检验和测量模型(Outer model)。经调整r方或同时检验的数据分析结果为0.111或11.1%,即社会关系对审计质量的影响为11.1%,属于较低水平,其余88.9%受其他变量影响。其他研究之外的人。这意味着社会关系对2016-2019年期间在印尼证券交易所上市的国有企业的审计质量具有正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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