Pengaruh Karakteristik Komite Audit dan Karakteristik Audit Terhadap Kualitas Audit

Angeline, Yovi (2020) Pengaruh Karakteristik Komite Audit dan Karakteristik Audit Terhadap Kualitas Audit. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mencari tahu pengaruh karakteristik komite audit dan karakteristik audit pada kualitas audit. Karakteristik komite audit yang dimaksud ialah efektivitas komite audit, ukuran komite audit, rapat komite audit, keahlian komite audit. Ukuran perusahaan audit dan spesialisasi industri auditor sebagai variabel independen. Profitabilitas sebagai variabel kontrol. Penelitian ini menggunakan data sekunder. Teknik dan pedoman menggunakan riset dan dari data masa lalu. Data diperoleh dari laporan keuangan yang lengkap dimiliki perusahaan yang terdaftar di BEI dari periode 2014 hingga 2018. Laporan keuangan audit tahunan digunakan untuk pengumpulan data yang terdiri dari laporan auditor independen, posisi keuangan, laba rugi dan penghasilan komprehensif, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Hasil dari uji dapat disimpulkan bahwa adanya hubungan yang signifikan maupun tidak padavariabel independen. Hasil penelitian ini membuktikan bahwa ukuran perusahaan audit, spesialisasi industri auditor, keahlian keuangan komite audit, dan efektivitas komite audit berpengaruh signfikan pada kualitas audit. Ukuran komite audit, rapat komite audit dan profitabilitas tidak berpengaruh signifikan pada kualitas audit. ********************************************************************** This research was to uncover the influence of audit committee characteristics and audit characteristics on audit quality. The audit committee characteristics referred to are audit committee effectiveness, audit committee size, audit committee meetings, and audit committee financial expertise. Audit firm size and the auditor industry specialization are independent variables while profitability is control variable. This study used secondary data techniques and guidelines using research and from past data. Data was obtained from complete financial statements of companies listed in the Indonesia Stock Exchange from 2014 to 2018. The annual audit financial statements were used to collect data consisting of independent auditor's reports, financial position, profit and loss and comprehensive income, statement of changes in equity, statement of cash flows, and notes to the financial statements. The results of the test may lead to conclusion wheter there is significant relationship or not on the independent variable. The results of this study prove that audit firm size, auditor industry specialization, audit committee financial expertise, and audit committee effectiveness have significant effect on audit quality. Audit committee size, audit committee meetings and profitability have no significant effect on audit quality.

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