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PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2013-2015

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ABSTRACT THE INFLUENCE OF MANAGERIAL OWNERSHIP AND INSTITUSIONAL OWNERSHIP ON AUDIT QUALITY ON BANKING COMPANIES LISTED IN IDX FOR THE YEAR 2013-2015 Written by: Okta Sylvia Indrayani Sagala NIM: 1332085 This research aimed to test (1)the influence of managerial ownership on audit quality (2)the influence of institutional ownership on audit quality (3)the influence of managerial ownership and institutional ownership on audit quality. This study uses audit tenure as a proxy of audit quality. Collecting data using purposive sampling method for banking companies listed in Indonesian Stock Exchange and obtained 90 companies in 2013-2015 as a sample. The analysis used in this research was descriptive statistical analysis, the classical assumption test, coefficient determination, hypothesis test (t test and F test α = 0,05), and multiple regression analysis. The result of this research showed (1)managerial ownership did not have influence on audit quality at significant value 0,331 (2) institutional ownership did not have influence on audit quality at significant value 0,599 (3)managerial ownership and institutional ownership did not have the influence on audit quality at significant value 0,614. Keywords: Managerial Ownership, Institutional Ownership, Audit Quality, Audit Tenure