Pengaruh kualitas audit terhadap kinerja perusahaan pada perusahaan yang terdaftar di Bursa Efek INDONESIA tahun 2017-2019 = The effect of audit quality on company performance in companies listed the Indonesian stock exchange 2017-2019

Husnawati, Husnawati (2021) Pengaruh kualitas audit terhadap kinerja perusahaan pada perusahaan yang terdaftar di Bursa Efek INDONESIA tahun 2017-2019 = The effect of audit quality on company performance in companies listed the Indonesian stock exchange 2017-2019. Bachelor thesis, UNIVERSITAS PELITA HARAPAN.

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Abstract

Penelitian ini bertujuan menganalisa pengaruh kualitas audit terhadap kinerja perusahaan, dan tindak lanjut hasil audit dijadikan acuan perbaikan kinerja perusahaan ke depannya. Proksi yang digunakan adalah ROA, ROE sebagai variable dependent untuk melihat kinerja perusahaan. Prokisi yang digunakan sebagai variable independent yaitu : jenis KAP, umur KAP serta sanksi yang pernah diterima KAP. Penelitian ini menganalisa 609 sample perusahaan yang terdaftar di Bursa Effek Indonesia dengan periode penelitian 2017-2019. Hasil penelitian membuktikan bahwa ketiga variable independent tersebut berpengaruh siginifikan terhadap kinerja perusahaan.Metode analisis menggunakan metode kuantitatif dengan uji asumsi klasik dan regresi data panel. Dari hasil uji terpilihlah Random Effect Model(REM) sebagai model pilihan yang terbaik.Hasil dari penelitian ini diharapkan bisa menjadi motivasi perusahaan agar lebih memanfaatkan hasil audit untuk tindak lanjut perbaikan bagi kinerja perusahaan ke depan. / This study aims to analyze the effect of audit quality on company performance, and the follow-up of audit results is used as a reference for future improvement in company performance. The proxies used are ROA, ROE as the dependent variable to see the company's performance. The proxies used as independent variables are: type of KAP, age of KAP and sanctions that have been received by KAP. This study analyzed 609 samples of companies listed on the Indonesia Effek Exchange with the 2017-2019 research period. The results prove that the three independent variables have a significant effect on company performance. The method of analysis uses quantitative methods with classical assumption tests and panel data regression. From the test results, the Random Effect Model (REM) was chosen as the best choice model. The results of this study are expected to motivate the company to make better use of the audit results for follow-up improvements for the company's future performance.

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