BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA

Year 2017, Volume: 9 Issue: 19, 171 - 197, 30.06.2017

Selim Cengiz Yusuf Dinç , Selim Güngör

https://doi.org/10.20875/makusobed.323891

Cited By: 7

Abstract

Bu çalışmanın amacı, 2010-2014 yılları arasında Borsa
İstanbul (BIST) imalat sektöründe faaliyet gösteren 90 şirketin verilerini
kullanarak bağımsız denetim kalitesinin finansal performans üzerindeki etkisini
incelemektir. Bu kapsamda şirketlerin bağımsız denetim kalitesini temsilen dört
büyük denetim firması ve denetim görüşü değişkenleri; şirketlerin finansal
performanslarını temsilen ise Tobin Q, Aktif Kârlılık (ROA) ve Özsermaye Kârlılığı (ROE) oranları dikkate alınarak çoklu regresyon analiziyle test edilmiştir. Yapılan
analize göre, genel olarak bağımsız denetim kalitesinin finansal performans
üzerindeki etkisinin istatistiksel açıdan anlamlı ve pozitif yönde olduğu
tespit edilmiştir.

Keywords

Bağımsız Denetim Kalitesi, Denetim Firmasının Büyüklüğü, Denetim Görüşü, Finansal Performan

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