Influence of Internal Control Activities And Characteristics Of Audit Committee On The Quality Of Audit Implementation By  A Public Accounting Firm

Poppy Sofia; Ilya Avianti

doi:10.24912/ja.v23i1.465

Authors

Poppy Sofia Padjadjaran University, Bandung
Ilya Avianti Padjadjaran University, Bandung

DOI:

https://doi.org/10.24912/ja.v23i1.465

Keywords: Internal Control Activities, The Characteristics of the Audit Committee, The Quality of Audit Performed by the Public Accountant Firm

Abstract

The purpose of this study is to examine the Influence of Internal Control Activities and The Characteristics of The Audit Committee on The Quality of Audit Performed by aPublic Accountant Firm by conducting asurvey on General Insurance Companies in Indonesia. The method used is descriptive analysis. Ourpopulation is made of Internal Auditors and Audit Committee of General Insurance Companies in Indonesia registered onthe Financial Services Authority as of October 2017. We found out that The Characteristics of an Audit Committee had a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia. We fount also that Internal Control Activities and The Characteristics of the Audit Committee as a whole, have a positive and significant effect on The Quality of Audit Performed by aPublic Accountant Firm on General Insurance Companies in Indonesia.

Author Biographies

Poppy Sofia, Padjadjaran University, Bandung

poppy.sofia@unpad.ac.id

Ilya Avianti, Padjadjaran University, Bandung

Ilya.avianti@unpad.ac.id

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