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Ownership, Company Size And Audit Quality In Indonesia Banking Industry: An Empirical Evidence During The Relatively Stable Economic Condition | Pangaribuan | JOURNAL OF INTERNATIONAL SCHOLARS’ CONFERENCE

Ownership, Company Size And Audit Quality In Indonesia Banking Industry: An Empirical Evidence During The Relatively Stable Economic Condition

Hisar Pangaribuan, Djolly Pranata

Abstract


Audit quality has become an important aspect in recent year. A reliable audit report will be a very useful information for various parties in order to provide assurance that the financial statements presented in accordance with applied accounting standards. The purpose of this study is to investigate the effects of managerial ownership, institutional ownership and company size on audit quality. At the same time this study also to investigate the effect of managerial ownership and institutional ownership on company size. Audit quality proxied by going-concern audit opinion. The research used partial least square/ variance based statistical method, with descriptive analitical research method. The research found that the value of r square for company size was 0.125 (weak) and the value of r square for audit quality was 0.073 (weak). With a significant level = 5%, it was found that company size has a significant effect on audit quality, institutional ownership did not have a significant effect on audit quality, managerial ownership did not have significant effect on audit quality, institutional ownership did not have a significant effect on company size and managerial ownership did not have a significant effect on company size.

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