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.