Pengaruh Good Corporate Governance terhadap Profitabilitas dengan Kualitas Audit sebagai Variabel Moderasi
DOI:
https://doi.org/10.51805/jmbk.v4i1.77Keywords:
audit quality, good corporate governance, profitabilityAbstract
This study aims to examine the effect of good corporate governance (managerial ownership, institutional ownership, and independent board of commissioners) on profitability with audit quality as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample selection method is the purposive sampling method. The number of samples used in this study was 22 companies, and the number of years of research was five years (2016-2020) so the total observation data used was 110. The data analysis method used was Structural Equation Modeling-Partial Least Square (SEM-PLS). using smartPLS software version 3. The results of this study show that institutional ownership and independent board of commissioners significantly influence the profitability variable, while the effect of managerial ownership on profitability is not significant, the effect of audit quality on profitability is also not significant, audit quality is not able to moderate the effect of variables managerial ownership, institutional ownership, and independent board of commissioners on Profitability. The implication of this research is to provide strategic recommendations for companies in increasing profitability.
References
Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, 30(7), 1811–1826. https://doi.org/10.24843/EJA.2020.v30.i07.p15
Aryan, L. A. (2015). The relationship between audit committee characteristics, audit firm quality and companies’ profitability. Asian Journal of Finance & Accounting, 7(2), 215–226. https://doi.org/10.5296/ajfa.v7i2.8530
Candradewi, I., & Sedana, I. B. P. (2016). Pengaruh kepemilikan manajerial, kepemilikan institusional dan dewan komisaris independen terhadap return on asset. Udayana University.
Hossain, I. (2016). Effects of capital structure and managerial ownership on profitability: Experience from Bangladesh. International Journal of Business and Management, 11(9), 218. https://doi.org/10.5539/ijbm.v11n9p218
Kusumawardani, L., Hernawati, E., & Nugraheni, R. (2021). Pengaruh Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi. Konferensi Riset Nasional Ekonomi Manajemen Dan Akuntansi, 2(1), 1586–1598.
Naimah, Z., & Hamidah, H. (2017). The Role of Corporate Governance in Firm Performance. SHS Web of Conferences, 34, 1–6. https://doi.org/10.1051/shsconf/20173413003
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246
Ritonga, P. (2020). Pengaruh risiko kredit, risiko solvabilitas dan kualitas audit terhadap profitabilitas perusahaan serta implikasinya terhadap kualitas laba. Ultimaccounting Jurnal Ilmu Akuntansi, 12(1), 21–43. https://doi.org/10.31937/akuntansi.v12i1.1495
Sitorus, R. R., & Rianti, H. P. (2020). Pengaruh internet financial report dan good corporate governance terhadap nilai perusahaan dengan kualitas audit sebagai variabel pemoderasi. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 5(1), 43–59. https://doi.org/10.52447/jam.v5i1.4192
Suffah, R., & Riduwan, A. (2016). Pengaruh profitabilitas, leverage, ukuran perusahaan dan kebijakan dividen pada nilai perusahaan. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(2).
Sukmayanti, N. W. P., & Dan Triaryati, N. (2019). Perusahaan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Fakultas Ekonomi Dan Bisnis Universitas Udayana (Unud), Bali, Indonesia Perusahaan Pada Dasarnya Memiliki Tujuan Yang Ingin Dicapai Yaitu Untuk Memperoleh Keuntungan Tercapai. E-Jurnal Manajemen, 8(1), 7132–7162. https://doi.org/10.24843/EJMUNUD.2019.v8.i1.p7
Wiranata, Y. A., & Nugrahanti, Y. W. (2013). The Effect of ownership structure upon the manufacturing companies profitability in Indonesia. Jurnal Akuntansi Dan Keuangan, 15(1), 15–26. https://doi.org/10.9744/jak.15.1.15-26
Wismandana, N. B., & Mildawati, T. (2015). PENGARUH CORPORATE SOCIAL RESPONSIPBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS PERUSAHAAN. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 4(12).
Downloads
Published
Issue
Section
License
Copyright (c) Array Jurnal Manajemen Bisnis dan Keuangan
This work is licensed under a Creative Commons Attribution 4.0 International License.
