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The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion

Accounting Analysis Journal · Vol. 8 No. 1 (2019) · hlm. 45–51

DOI
10.15294/aaj.v8i1.27238
ISSN
2502-6216, 2252-6765
Terbit
2019-07-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.

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19 penulis · 24 tautan kepenulisan bersama · 1 lintas organisasi

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  • State University of Semarang
  • Diponegoro University
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Rekan penulisOrganisasiArtikel bersama
Sandy AlfiantoState University of Semarang1
Aliati MukaromahState University of Semarang1
Arma Kharisma ArditiyanState University of Semarang1
Mohamad Rizal AminudinState University of Semarang1
Sakinatul MunajatAfiliasi tidak diketahui1
Retno Sri WulandariAfiliasi tidak diketahui1
Kristi Kemala PutriState University of Semarang1
Muhammad Ihda Ainun NajibAfiliasi tidak diketahui1
Asa Septa NugrahaAfiliasi tidak diketahui1
Dimas Dwi OktaviantoState University of Semarang1
Yulia WijayantiState University of Semarang1
Aliffa Nurul QomariState University of Semarang1
Retnoningrum HidayahState University of Semarang1
Trisni SuryariniState University of Semarang1
Ima Nur KayatiState University of Semarang1
Monita Bayu IslamiatunState University of Semarang1
Indira JanuartiDiponegoro University1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Influences of the Board of Commissioners, Board of Directors,  Audit Committee, Managerial Ownership, and Company Size toWDP Opinion</dc:title>
	<dc:creator>Munifah, Siti</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:description xml:lang="en-US">The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/27238</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i1.27238</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 1 (2019): March; 45-51</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/27238/13995</dc:relation>
</oai_dc:dc>