BANK OWNERSHIPS AND SIZE ON AUDIT QUALITY: AN EMPIRICAL STUDY IN INDONESIA

Authors

  • Hisar Pangaribuan Universitas Advent Indonesia
  • Gunarto Gunarto Universitas Advent Indonesia
  • Djolly Pranata Universitas Advent Indonesia

Abstract

Bank is the heart of the nation's economy and the major supporter of the economy with its role as the financial intermediary. 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 bank ownerships and its size on audit quality. At the same time this study also investigate the effect of bank ownerships on company size. The research found that 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, while company size has a significant effect on audit quality,

Keywords: bank ownerships, company size, audit quality.

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Author Biographies

Hisar Pangaribuan, Universitas Advent Indonesia

Gunarto Gunarto, Universitas Advent Indonesia

Djolly Pranata, Universitas Advent Indonesia

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Published

2015-09-01

How to Cite

Pangaribuan, H., Gunarto, G., & Pranata, D. (2015). BANK OWNERSHIPS AND SIZE ON AUDIT QUALITY: AN EMPIRICAL STUDY IN INDONESIA. Jurnal Ekonomis, 9(2), 20-33. Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/447

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