Research Article
Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?
@INPROCEEDINGS{10.4108/eai.27-7-2021.2316777, author={Agus Wahyudin and Maylia Pramono Sari and Hera Khairunnisa and Rizka Amalia Solecha}, title={Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?}, proceedings={Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2022}, month={3}, keywords={foreign ownership institutional ownership managerial ownership ownership concentration accounting prudence audit committee quality}, doi={10.4108/eai.27-7-2021.2316777} }- Agus Wahyudin
Maylia Pramono Sari
Hera Khairunnisa
Rizka Amalia Solecha
Year: 2022
Can Audit Committee Quality in Moderating Effect of Ownership Structure on Accounting Prudence?
ICE-BEES
EAI
DOI: 10.4108/eai.27-7-2021.2316777
Abstract
This present study aimed to analyze the influence of foreign ownership, the ownership of institutional ownership of managerial and ownership concentration on accounting prudence moderated by audit committee quality. The population of this research is LQ45 indexed companies in the Indonesia Stock Exchange (IDX), in 2016-2018 there were 59 companies. Based on the purposive sampling method, samples that met the criteria of 46 companies. The final analysis unit is 105 units. The analytical method used is multiple linear regression moderation with IBM SPSS 25. The results of this study indicate foreign ownership, institutional ownership, and concentration of ownership have a positive and significant effect on accounting prudence. Managerial ownership has a significant and negative effect on accounting prudence. Audit committee quality is able to moderate (strengthen) the effect of foreign, institutional and concentration of ownership on accounting prudence. Audit committee quality is able to moderate (weaken) the effect of managerial ownership on accounting prudence.
