Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi

Pengaruh Green Corporate Governance, Umur Perusahaan, dan Financial Distress Terhadap Kualitas Audit

Yuliyani Yuliyani (Universitas Media Nusantara Citra)
Kurnia Indah Sumunar (Universitas Media Nusantara Citra)

Article Info

Publish Date
21 Jul 2023

Abstract

This study aims to analyze the effect of green corporate governance on audit quality, to analyze the effect of firm age on audit quality, and to analyze the effect of financial pressure on audit quality. The population in this study is the transportation sub-sector listed on the Indonesia Stock Exchange while the sample of this research company is 18 manufactures that meet the sample criteria during the study period. The sampling technique in this study used the probability sampling method. Data analysis used is logistic regression analysis. The results showed that green corporate governance has no significant negative effect on audit quality, firm age has a significant positive effect on audit quality, financial distress has a significant positive effect on audit quality.

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...