Analisis Hubungan Sosial antara Komite Audit dan Kantor Akuntan Publik (KAP) terhadap Kualitas Audit

Viny Amelia Arif; Charoline Cheisiviyanny

doi:10.24036/jnka.v1i1.3

Viny Amelia Arif Fakultas Ekonomi, Universitas Negeri Padang, Padang, Indonesia
Charoline Cheisiviyanny Fakultas Ekonomi, Universitas Negeri Padang, Padang, Indonesia

DOI: https://doi.org/10.24036/jnka.v1i1.3

Keywords: audit committee, audit quality, social relationship, public accounting firm

Abstract

This study aims to determine the social relationship between the audit committee and the public accounting firm (KAP) on the audit quality of state-owned companies listed on the Indonesian stock exchange with embeddedness theory. The population of this study is all financial statements of state-owned companies listed on the Indonesia Stock Exchange in the 2016-2019 period with a sample of 60 financial statements using purposive sampling technique, namely considerations. Data analysis used descriptive statistical test and measurement model (Outer Model). The results of data analysis with Adjusted R-squared or simultaneous test show a value of 0.111 or 11.1% which means that social relations affect audit quality by 11.1% which can be categorized as quite low and the remaining 88.9% is influenced by other variables. others outside of this study. This means that social relations have a positive effect on audit quality in state-owned companies listed on the Indonesian stock exchange in the 2016-2019 period.

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