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Abstract

Penelitian ini bertujuan untuk mengkaji dampak karakteristik komite audit yaitu independensi, keanggotaan keahlian akuntansi dan keanggotaan keahlian keuangan komite audit terhadap kualitas audit. Studi ini menganalisis pengaruh independensi komite audit, keahlian akuntansi dan keahlian keuangan komite audit terhadap kualitas audit Perusahaan Manufaktur yang terdaftar di BEI selama periode 2018-2023. Dengan menggunakan Eviews 12 dalam analisis statistik, Regresi data panel adalah metode analisis yang digunakan dengan pendekatan GLS (Generalized Least Squared), penelitian ini menemukan bahwa independensi komite audit memiliki pengaruh terhadap kualitas audit. Hal ini diartikan bahwa semakin banyak anggota komite audit yang independen maka semakin tinggi kualitas audit. Keahlian akuntansi dan keahlian keuangan tidak ditemukan pengaruh terhadap kualitas audit. Hasil penelitian ini memiliki implikasi bahwa pentingnya independensi komite audit dalam mempertahankan independensi dan skeptisisme auditor eksternal sehingga kualitas audit dapat meningkat. Studi ini memberikan temuan bahwa baik keahlian akuntansi dan keahlian keuangan komite audit memberikan sedikit kontribusi dalam intesitas audit. Penelitian ini berfokus kepada komite audit yang memiliki anggota yang ahli akuntansi dan ahli keuangan yang merupakan disiplin ilmu yang berbeda sehingga dapat melihat bagaimana pengaruhnya. Selain itu, Pengujian data dilakukan dengan menggunakan metode balance data panel sehingga data memiliki unit cross-section dan jumlah observasi time series yang sama.

Keywords

Quality audit Independence committee audit audit committee accounting expertise audit committee financial expertise quality audit

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How to Cite
Ramadhan, N. N., & Muhyarsyah, M. (2024). Quality Audit: Audit Committee Independence, Accounting Expertise And Financial Expertise. Kontigensi : Jurnal Ilmiah Manajemen, 12(2), 782-789. https://doi.org/10.56457/jimk.v12i2.617

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