KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT

Main Article Content

Shinta Ratna Dewi
Rizky Eriandani

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keuangan perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jumlah sampel yang digunakan adalah 391 data perusahaan. Dalam penelitian ini kualitas audit diproksikan dengan audit fee, sedangkan variabel independen yang digunakan adalah proporsi keahlian keuangan komite audit, proporsi keahlian akuntansi, proporsi tingkat pengalaman, dan jumlah wanita anggota komite audit. Hasil penelitian ini menemukan bahwa proporsi keahlian keuangan, keahlian akuntansi, dan tingkat pengalaman komite audit berpengaruh signifikan terhadap biaya audit. Penelitian ini diharapkan dapat memberikan rekomendasi bagi perusahaan untuk mempertimbangkan keahlian atau kualifikasi komite audit dalam membentuk komite audit guna meningkatkan kualitas audit. 

Article Details

How to Cite
Dewi, S. R., & Eriandani, R. (2022). KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 1-14. https://doi.org/10.29303/akurasi.v5i1.125
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References

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