Analysis of requirements for audit service quality in companies that go public on the Jakarta stock exchange based on ownership structure, company size, and liability. by Antonius A. Tandi, Raymond F. Rombot, Roslina H.S.D. Limpeleh, Elisabeth D. Malonda, Deisy Lusiana, Harty U.H.L. Koagouw, Scientific Research Journal (Scirj), Volume XI, Issue IV, April 2023 Edition

Scirj Volume XI, Issue IV, April 2023 Edition
ISSN: 2201-2796

Analysis of requirements for audit service quality in companies that go public on the Jakarta stock exchange based on ownership structure, company size, and liability.

Antonius A. Tandi, Raymond F. Rombot, Roslina H.S.D. Limpeleh, Elisabeth D. Malonda, Deisy Lusiana, Harty U.H.L. Koagouw

Abstract: The purpose of this study is to analyze the quality of audit services, companies listed on the Jakarta Stock Exchange based on ownership structure (managerial ownership and institutional ownership), size, and debt. The main issue of this research is the agency which indicates a decrease in the quality of financial reporting. Agency conflicts can be reduced by audit quality in the form of high quality audit services. The demand for high quality audit services by decision makers has increased the credibility of corporate financial reporting. The object of this research is a company registered in the Indonesian Capital Market Directory (ICMD) for the 2018-2022 period. The data collection method is the pooling method and produces 76 company observations. Logistic Regression was used to analyze data and develop theoretical models. The results of the study show that managerial ownership, institutional ownership, and debt have an effect on high quality audit services in order to increase public confidence in financial reports. Of the four hypotheses proposed, there are only three hypotheses. The hypotheses are hypothesis 1 (managerial ownership), hypothesis 2 (institutional ownership) and hypothesis 4 (debt) affect the demand for quality auditing services). while hypothesis 3 (size) has no effect on the demand for high quality auditing services.

Reference this Paper: Analysis of requirements for audit service quality in companies that go public on the Jakarta stock exchange based on ownership structure, company size, and liability. by Antonius A. Tandi, Raymond F. Rombot, Roslina H.S.D. Limpeleh, Elisabeth D. Malonda, Deisy Lusiana, Harty U.H.L. Koagouw published at: "Scientific Research Journal (Scirj), Volume XI, Issue IV, April 2023 Edition, Page 1-5 ".

Search Terms: Audit Quality, Managerial Ownership, Institutional Ownership, Size, Debt

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