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Audit Qualifications And Governance Characteristics: Australian Evidence

Author

Listed:
  • Rusmin Rusmin

    (Fakultas Bisnis dan Teknologi Informasi Universitas Teknologi Yogyakarta)

Abstract

Penelitian ini memperluas penelitian sebelumnya yang menyelidiki hubungan antara mekanisme pemantauan tata kelola internal dan probabilitas menerima laporan audit yang berkualitas. Elemen tata kelola perusahaan yang dikaji diukur dengan menggunakan lima proksi yaitu: ukuran dewan direksi, independensi dewan direksi, ukuran komite audit, independensi komite audit dan frekuensi pertemuan komite audit. Analisis regresi logistik dilakukan untuk menguji hipotesis yang diajukan untuk penelitian ini. Menggunakan sampel dari 121 perusahaan manufaktur Australia yang terdaftar di Bursa Efek Australia (ASX), studi ini menambah semakin banyak literatur yang mendokumentasikan pentingnya dewan komisaris dan peran komite audit dalam pemantauan perilaku manajemen. Studi ini menemukan ukuran dewan komisaris yang lebih kecil tampaknya lebih efektif daripada ukuran dewan komisaris besar. Selain itu, independensi komite audit meningkatkan kualitas pelaporan keuangan untuk menerima opini audit yang jelas. Dalam kaitan dengan variabel kontrol, penelitian ini memberikan bukti bahwa Leverage dan ROI adalah variabel penting dalam menjelaskan kecenderungan auditor untuk memenuhi pendapat mereka. Khususnya, studi ini menemukan hubungan positif (negatif) dan sangat signifikan (pada p

Suggested Citation

  • Rusmin Rusmin, 2012. "Audit Qualifications And Governance Characteristics: Australian Evidence," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(1), pages 1-13, Juni.
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:1:p:1-13
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