Pengaruh Kepemilikan Manajerial, Komite Audit, Ukuran KAP dan Spesialisasi Auditor Terhadap Kualitas Audit Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024

Abstract

This research aims to analyze The Influence of Managerial Ownership, Audit Committee, Public Accounting Firm Size and Auditor Specialization On Audit Quality In Property And Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period. Audit quality is proxied by the issuance of going concern opinions by external auditors. The research employs a quantitative approach using logistic regression analysis. The sample was selected through purposive sampling, resulting in 67 companies with a total of 335 observations over five years. The results show that managerial ownership and auditor specialization have a significant positive effect on audit quality, while the audit committee and public accounting firm size do not have a significant effect. These findings indicate that internal factors related to managerial ownership and the external auditor’s industry-specific expertise play a more dominant role in determining audit quality compared to other corporate governance mechanisms. This study is expected to contribute to the literature on the determinants of audit quality and serve as a reference for companies, auditors, and investors in efforts to enhance the transparency and credibility of financial reporting.