The Impact Of Audit Committe Characteristics On Audit Quality

Paradisa Sukma; Yustrida Bernawati

doi:10.24912/ja.v23i3.602

Authors

Paradisa Sukma Faculty of Economic and Business, University of Airlangga, Surabaya
Yustrida Bernawati Faculty of Economic and Business, Universitas Airlangga, Surabaya

DOI:

https://doi.org/10.24912/ja.v23i3.602

Keywords: Audit Quality, Audit Fees, Audit Committee.

Abstract

This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.

Author Biographies

Paradisa Sukma, Faculty of Economic and Business, University of Airlangga, Surabaya

sukmaparadisa@gmail.com

Yustrida Bernawati, Faculty of Economic and Business, Universitas Airlangga, Surabaya

yustridabernawati@yahoo.com

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