PENTINGNYA KOMITE AUDIT UNTUK KUALITAS PELAPORAN KEUANGAN
DOI:
https://doi.org/10.52333/ratri.v5i1.311Keywords:
Komite Audit, Kualitas Pelaporan KeuanganAbstract
Abstract : This study aims to examine the effect of audit committee characteristics on financial reporting quality. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample was determined using a purposive sampling technique with a total sample of 168 companies. The data analysis technique used is multiple linear regression analysis using IBM SPSS software. The results of this study show that: (1) audit committee size has a positive effect on financial reporting quality; (2) audit committee independence has a positive effect on financial reporting quality; (3) audit committee activeness has a positive effect on financial reporting quality; (4) audit committee accounting and financial expertise has a positive effect on financial reporting quality; and (5) audit committee industry expertise has a positive effect on financial reporting quality.
Abstrak : Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 168 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa: (1) ukuran komite audit berpengaruh positif terhadap kualitas pelaporan keuangan; (2) independensi komite audit berpengaruh positif terhadap kualitas pelaporan keuangan; (3) keaktifan komite audit berpengaruh positif terhadap kualitas pelaporan keuangan; (4) keahlian akuntansi dan keuangan komite audit berpengaruh positif terhadap kualitas pelaporan keuangan; dan (5) keahlian industri komite audit berpengaruh positif terhadap kualitas pelaporan keuangan.
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