PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN
(STUDI PADA PERUSAHAAN SEKTOR FINANCIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS AND AUDITOR QUALITY ON THE QUALITY OF THE COMPANY'S FINANCIAL STATEMENTS
(STUDY ON FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022)
Penelitian ini bertujuan untuk menganalisis pengaruh Karakteristik Komite Audit dan Kualitas Auditor Eksternal Terhadap Kualitas Laporan Keuangan menggunakan metode regresi linear berganda pada perusahaan terdaftar BEI sub sektor keuangan. Sampel penelitian terdiri dari 204 observasi yang dipilih menggunakan Purposive Sampling software Eviews 12. Hasil penelitian menunjukkan bahwa variabel kompetensi komite audit, jumlah rapat komite audit, dan masa jabatan komite audit memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sementara itu, variabel komite audit independent, gender Perempuan komite audit, dan kualitas auditor eksternal tidak berpengaruh signifikan terhadap kualtas laporan keuangan.
Kata Kunci : Karakteristik Komite Audit, Kualitas Auditor, Kualitas Laporan Keuangan
This study aims to analyze the influence of Audit Committee Characteristics and External Auditor Quality on Financial Statement Quality using multiple linear regression method in IDX listed companies in the financial sub-sector. The research sample consisted of 204 observations selected using Purposive Sampling software Eviews 12. The results of the study show that the variables of audit committee competence, the number of audit committee meetings, and the tenure of the audit committee have a positive and significant influence on the quality of financial reports. Meanwhile, the variables of the independent audit committee, the gender of the audit committee, and the quality of external auditors did not have a significant effect on the quality of financial statements.
Keywords: Characteristics of the Audit Committee, Quality of Auditors, Quality of Financial Statements