Pengaruh Kompetensi Komite Audit Dan Independensi Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017)

Kalsum, Ima Novi (2019) Pengaruh Kompetensi Komite Audit Dan Independensi Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017). Naskah Publikasi Program Studi Akuntansi.

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Abstract

This research is aimed to examine impact the competence of the audit committee and independence of audit committee on audit quality. The independent variable of the competence of audit committee is measured by the ratio or percentage (%) the audit committee that has an educational background and expertise in accounting and finance to the total of audit committee members. The independent variable of the independence of audit committee is measured by the ratio or percentage (%) of an independent audit committee that is come from outside the Issuer or Public Company to the total of audit committee members. While the dependent variable of audit quality is measured by a dummy variable, that is if the company is audited by KAP in partnership with the Big Four coded "1" and non Big-Four KAP is coded "0". The sample used is a conventional banking company that is listed on the Indonesia Stock Exchange in 2017. The sampling technique in this research uses a purposive sampling method, the type of data used is secondary data. This research uses multiple logistic regression models. Based on the results of testing the hypothesis, it is known that the competence of audit committee and the independence of audit committee have no effect on audit quality. Keywords : competence of audit committee, independence of audit committee, audit quality

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Akuntansi UMBY
Date Deposited: 03 Jan 2020 04:53
Last Modified: 03 Jan 2020 04:53
URI: http://eprints.mercubuana-yogya.ac.id/id/eprint/6464

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