Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Koneksi Politik sebagai Variabel Pemoderasi
Abstract
This research aims to determine the influence of ownership structure on audit quality with political connections as a moderating variable. The ownership structure is a representation of GCG (Good Corporate Governance) which is proxied by Institutional Ownership, Foreign Ownership, Family Ownership and Blockholder Ownership. This research uses descriptive quantitative methods. The sampling technique uses a purposive sampling method with the samples used in this research being banking companies listed on the Indonesia Stock Exchange (BEI) with research data from 2020 to 2022. The data collection technique is carried out using secondary data in the form of data originating from the company's financial reports. which is listed on the Indonesian Stock Exchange (BEI). The results of this study show that Institutional Ownership and Foreign Ownership have no effect on Audit Quality while Family Ownership and Blockholder Ownership have a positive effect on Audit Quality. And for Political Connections successfully moderated the influence of Foreign Ownership and Blockholder Ownership on Audit Quality. However, it was unsuccessful in moderating the effect of Institutional Ownership and Family Ownership on Audit Quality.
Keywords: Audit Quality, Ownership Structure, Political Connections.
References
Al Lawati, H., & Sanad, Z. (2023). Ownership Concentration and Audit Actions. Administrative Sciences, 13(9), 1–25. https://doi.org/10.3390/admsci13090206
Alharasis, E. E. (2023). Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan. International Journal of Law and Management, 65(6), 635–662. https://doi.org/10.1108/IJLMA-03-2023-0035
Alzeaideen, K. A., & Zakaria, S. (2018). The effect of ownership structure on audit quality: Evidence from Jordan. International Journal of Economics and Financial Issues, 8(3), 51–58.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services. Pearson Education, 1–850. www.bea.gov
Azizah, Fajriatul’. & Amin, Muhammad A. (2020). Pengaruh Koneksi Politik Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2014-2018. Indonesian Journal of Accounting and Governance. Vol. 4, No. 1, Juni 2020. https://doi.org/10.36766/ijag.v4i1.38
Eni. (1967). Statistik Deskriptif Untuk Penelitian Olah Data Manual dan SPSS versi 25. In Angewandte Chemie International Edition, 6(11), 951–952. (Issue Mi).
Gozali, E. O. D., Hamzah, R. S., & Listya, A. (2023). Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia. Owner, 7(2), 1149–1163. https://doi.org/10.33395/owner.v7i2.1426
Harianja, A., & Sinaga, J. T. G. (2022). The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(1), 23–31. https://doi.org/10.36555/jasa.v6i1.1709
Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
https://jdih.maritim.go.id/cfind/source/files/pp/2022/pp-nomor-31-tahun-2022.pdf
https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang Kepemilikan-Saham-Bank-Umum.aspx
https://iapi.or.id/standar-profesional-akuntan-publik/
https://www.idx.co.id/id
Itan, I. (2018). Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit. Global Financial Accounting Journal, 2(1), 38–49.
Kiswara, S. &. (2017). Pengaruh Struktur Kepemilikan Terhadap Kualitas Audit Dengan Variabel Moderasi Imbalan Audit. Diponegoro Journal of Accounting, 6(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Komisioner, D., & Jasa, O. (2016). Financial Services Authority Regulation Number 56 Year 2016 Concerning Share Ownership of Commercial Banks. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang-Kepemilikan-Saham-Bank-Umum.aspx
MARDIATMOKO, G.-. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Meiriasari, V. (2017). Pengaruh Tata Kelola Perusahaan, Kepemilikan Keluarga, dan Kepemilikan Institusional dan Ukuran Perusahaan terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(01), 28–34.
Munawaroh, M.A. & Ramdany, Ramdany. (2019). Peran CSR, Ukuran Perusahaan, Karakter Eksekutif dan Koneksi Politik Terhadap Potensi Tax avoidance. Jurnal Akuntansi. Vol. 8 No. 2. Pp 109-121.
Natalia, J., & Nurvita, T. (2017). Pengaruh Blockholder Ownership, Pertumbuhan, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Kebijakan Utang. Jurnal Esensi, 20, 1–476.
Pasar, B. (2022). 45 Tahun 1995. 135365.
Pertiwi, N., & NR, E. (2020). Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 2(4), 3720–3736. https://doi.org/10.24036/jea.v2i4.315
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). Pengaruh Audit Fee, Audit Tenure, Workload, dan Due Professional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali. Simposium Nasional Akuntansi Vokasi (SNAV) Ke-9, 9(1), 158–163.
Saputri, U. T. (2021). Kualitas Informasi Akuntansi, Koneksi Politik Dan Efisiensi Investasi. TECHNOBIZ : International Journal of Business, 4(1), 28. https://doi.org/10.33365/tb.v4i1.1051
Solikin, A., & Slamet, K. (2022). Pengaruh Koneksi Politik, Struktur Kepemilikan, Dan Kebijakan Dividen Terhadap Agresivitas Pajak. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 270–283. https://doi.org/10.31092/jpkn.v3i2.1521
Sudariana, N., & Yoedani, M. M. (2022). Analisis Statistik Regresi Linier Berganda. Seniman Transaction, 2(2).
Tanujaya, K., & Susiana, F. (2021). Struktur Kepemilikan dan Karakteristik Dewan Perusahaan terhadap Kualitas Audit di Indonesia. Global Financial Accounting Journal, 5(1), 58. https://doi.org/10.37253/gfa.v5i1.4717
Tonggano, S., & Christiawan, Y. J. (2017). Pengaruh Kepemilikan Keluarga Terhadap Profitabilitas Perusahaan Pada Perusahaan Menggunakan Firm Size, Firm Age Dan Sales Growth Sebagai Variabel Kontrol. Business Accounting Review, 5(2), 397–408.
Vernando, A., & Ainy, R. N. (2021). Koneksi Politik dan Kualitas Audit: Peran Moderasi dari Manajemen Laba. Reviu Akuntansi Dan Bisnis Indonesia, 5(2), 112–121. https://doi.org/10.18196/rabin.v5i2.11903
Yanuarsa, M., Wijayanti, D. M., & Haryono, S. (2021). The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management. Jurnal Al-Qardh, 6(2), 29–48. https://doi.org/10.23971/jaq.v6i2.3190
AlQadasi, A., & Abidin, S. (2018). The Effectiveness of Internal Corporate Governanceand Audit Quality: The Role of Ownership Concentration–Malaysian Evidence. Corporate Governance: The International Journal of Business in Society.
Shiri, M. M., Salehi, M., Abbasi, F., & Farhangdoust, S. (2018). Family OwnershipandFinancial Reporting Quality: Iranian Evidence. Journal of Family BusinessManagement.
Sumantaningrum, Y. L., & Kiswara, E. (2017). Pengaruh struktur kepemilikan terhadap kualitas audit dengan variabel moderasi imbalan audit. Diponegoro Journal of Accounting, 6(3), 111-123.
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). Pengaruh Audit Fee, Audit Tenure, Workload, dan Due Professional Care Terhadap KualitasAudit pada Kantor Akuntan Publik di Bali. Simposium Nasional Akuntansi Vokasi, 9.
Wirdaningsih, Sari, Ria Nelly, & Rahmawati, Vince (2018). Pengaruh Kepemilikan Keluarga Terhadap Penghindaran Pajak Dengan Efektivitas Komisaris Independen Dan Kualitas Audit Sebagai Pemoderasi. Jurnal Akuntansi, Vol. 7, No. 1, Oktober 2018 : 15 – 29. ISSN 2337-4314
Alharasis, E. E. (2023). Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan. International Journal of Law and Management, 65(6), 635–662. https://doi.org/10.1108/IJLMA-03-2023-0035
Alzeaideen, K. A., & Zakaria, S. (2018). The effect of ownership structure on audit quality: Evidence from Jordan. International Journal of Economics and Financial Issues, 8(3), 51–58.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services. Pearson Education, 1–850. www.bea.gov
Azizah, Fajriatul’. & Amin, Muhammad A. (2020). Pengaruh Koneksi Politik Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2014-2018. Indonesian Journal of Accounting and Governance. Vol. 4, No. 1, Juni 2020. https://doi.org/10.36766/ijag.v4i1.38
Eni. (1967). Statistik Deskriptif Untuk Penelitian Olah Data Manual dan SPSS versi 25. In Angewandte Chemie International Edition, 6(11), 951–952. (Issue Mi).
Gozali, E. O. D., Hamzah, R. S., & Listya, A. (2023). Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia. Owner, 7(2), 1149–1163. https://doi.org/10.33395/owner.v7i2.1426
Harianja, A., & Sinaga, J. T. G. (2022). The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(1), 23–31. https://doi.org/10.36555/jasa.v6i1.1709
Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
https://jdih.maritim.go.id/cfind/source/files/pp/2022/pp-nomor-31-tahun-2022.pdf
https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang Kepemilikan-Saham-Bank-Umum.aspx
https://iapi.or.id/standar-profesional-akuntan-publik/
https://www.idx.co.id/id
Itan, I. (2018). Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit. Global Financial Accounting Journal, 2(1), 38–49.
Kiswara, S. &. (2017). Pengaruh Struktur Kepemilikan Terhadap Kualitas Audit Dengan Variabel Moderasi Imbalan Audit. Diponegoro Journal of Accounting, 6(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Komisioner, D., & Jasa, O. (2016). Financial Services Authority Regulation Number 56 Year 2016 Concerning Share Ownership of Commercial Banks. https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Pages/POJK-tentang-Kepemilikan-Saham-Bank-Umum.aspx
MARDIATMOKO, G.-. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Meiriasari, V. (2017). Pengaruh Tata Kelola Perusahaan, Kepemilikan Keluarga, dan Kepemilikan Institusional dan Ukuran Perusahaan terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(01), 28–34.
Munawaroh, M.A. & Ramdany, Ramdany. (2019). Peran CSR, Ukuran Perusahaan, Karakter Eksekutif dan Koneksi Politik Terhadap Potensi Tax avoidance. Jurnal Akuntansi. Vol. 8 No. 2. Pp 109-121.
Natalia, J., & Nurvita, T. (2017). Pengaruh Blockholder Ownership, Pertumbuhan, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Kebijakan Utang. Jurnal Esensi, 20, 1–476.
Pasar, B. (2022). 45 Tahun 1995. 135365.
Pertiwi, N., & NR, E. (2020). Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 2(4), 3720–3736. https://doi.org/10.24036/jea.v2i4.315
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). Pengaruh Audit Fee, Audit Tenure, Workload, dan Due Professional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali. Simposium Nasional Akuntansi Vokasi (SNAV) Ke-9, 9(1), 158–163.
Saputri, U. T. (2021). Kualitas Informasi Akuntansi, Koneksi Politik Dan Efisiensi Investasi. TECHNOBIZ : International Journal of Business, 4(1), 28. https://doi.org/10.33365/tb.v4i1.1051
Solikin, A., & Slamet, K. (2022). Pengaruh Koneksi Politik, Struktur Kepemilikan, Dan Kebijakan Dividen Terhadap Agresivitas Pajak. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 270–283. https://doi.org/10.31092/jpkn.v3i2.1521
Sudariana, N., & Yoedani, M. M. (2022). Analisis Statistik Regresi Linier Berganda. Seniman Transaction, 2(2).
Tanujaya, K., & Susiana, F. (2021). Struktur Kepemilikan dan Karakteristik Dewan Perusahaan terhadap Kualitas Audit di Indonesia. Global Financial Accounting Journal, 5(1), 58. https://doi.org/10.37253/gfa.v5i1.4717
Tonggano, S., & Christiawan, Y. J. (2017). Pengaruh Kepemilikan Keluarga Terhadap Profitabilitas Perusahaan Pada Perusahaan Menggunakan Firm Size, Firm Age Dan Sales Growth Sebagai Variabel Kontrol. Business Accounting Review, 5(2), 397–408.
Vernando, A., & Ainy, R. N. (2021). Koneksi Politik dan Kualitas Audit: Peran Moderasi dari Manajemen Laba. Reviu Akuntansi Dan Bisnis Indonesia, 5(2), 112–121. https://doi.org/10.18196/rabin.v5i2.11903
Yanuarsa, M., Wijayanti, D. M., & Haryono, S. (2021). The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management. Jurnal Al-Qardh, 6(2), 29–48. https://doi.org/10.23971/jaq.v6i2.3190
AlQadasi, A., & Abidin, S. (2018). The Effectiveness of Internal Corporate Governanceand Audit Quality: The Role of Ownership Concentration–Malaysian Evidence. Corporate Governance: The International Journal of Business in Society.
Shiri, M. M., Salehi, M., Abbasi, F., & Farhangdoust, S. (2018). Family OwnershipandFinancial Reporting Quality: Iranian Evidence. Journal of Family BusinessManagement.
Sumantaningrum, Y. L., & Kiswara, E. (2017). Pengaruh struktur kepemilikan terhadap kualitas audit dengan variabel moderasi imbalan audit. Diponegoro Journal of Accounting, 6(3), 111-123.
Priana, G. N., Suciwati, D. P., Ayuni, N. W. D., & Pratiwi, N. M. W. D. (2021). Pengaruh Audit Fee, Audit Tenure, Workload, dan Due Professional Care Terhadap KualitasAudit pada Kantor Akuntan Publik di Bali. Simposium Nasional Akuntansi Vokasi, 9.
Wirdaningsih, Sari, Ria Nelly, & Rahmawati, Vince (2018). Pengaruh Kepemilikan Keluarga Terhadap Penghindaran Pajak Dengan Efektivitas Komisaris Independen Dan Kualitas Audit Sebagai Pemoderasi. Jurnal Akuntansi, Vol. 7, No. 1, Oktober 2018 : 15 – 29. ISSN 2337-4314
Published
2024-05-15
Section
Articles
Copyright (c) 2024 Nuris Alifianti Ahada, Melisabeth Cristy, Hexana Sri Lastanti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
