PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN

Noni, Novita Sari and Resti, Yulistia Muslim (2021) PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN. Diploma thesis, Universitas Bung Hatta.

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Abstract

This research aims to determine the effect of audit quality and audit committee on financial reporting quality in property and real estate companies listed on Indonesia Stock Exchange during 2015-2019. By applying the purposive sampling method, there are 26 of property and real estate companies listed on the IDX. The data in this research are secondary data with obtained from www.idx.co.id, then they are processed in SPSS 16. In analyzing the data, the research conducts descriptive statistics technique, classical assumption test, multiple linear regression, and hypothesis testing. The results show that audit quality, audit committee independence and size, shows an insignificant result on financial reporting quality, while audit committee meetings and audit committee expertise shows an significant positive effect result on financial reporting quality.

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