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KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

ABSTRACT The purpose of this study is to determine that the characteristic of the audit committee on audit quality in state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is a replication of Alhababsyah and Sita Yekini research in 2021 which was conducted in Jordan. The research variables use in this study are audit quality which is proxied by an fee audit, audit committee of industry expertise, audit committee of legal expertise, gender diversity. The data in this study are secoundary data obtained from anual report of state owned companies listed on the Indonesian Stock Exchange in 2016-2020. The populations of this study is all state owned companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique in this study use purposive sampling so at to get a sample of 90 data. The data obtained were analyzed using panel data regressions. The results showed that the audit committee of industry expertise has no effect on audit quality, the audit committee of legal expertise has no effect on audit quality, gender diversity has no effect on audit quality. This research is expected to provide information as a basis for considerations, support, and contribution of ideas to decision maker in a effort to improve company performance and carry out business development. Keywords: audit quality, audit committee of industry expertise, audit committee of legal expertise, gender diversity

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 MUF k 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 93 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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