Analisis Pengaruh Tata Kelola Perusahaan Dan Profil Dewan Direksi Terhadap Kualitas Audit

Abstract

This research aims to analyze the effect of corporate governance and the profile of the board ofdirectors on the quality of audits that will be produced by companies listed on the IDX. The dependentvariable used is audit quality (dummy variable). The data obtained will be tested using logisticregression analysis with SPSS 25 application. The results showed that female directors, age of theboard of directors, expertise of the board of directors, size of the board of directors, independence ofthe board of directors, independent audit committee, and audit committee meetings did not have asignificant effect on audit quality. Meanwhile, audit committee size has negative significant effect onaudit quality. And board of directors meeting, firm size and firm age have a significant positive effecton audit quality. All independent variables can explain the dependent variable as much as 41.7%