Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan
Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registere...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Fatmawati Sukarno Bengkulu
2021-09-01
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| Series: | Al-Intaj |
| Subjects: | |
| Online Access: | https://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/3654 |
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| _version_ | 1849229254276939776 |
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| author | Riska Permatalia Slamet Haryono |
| author_facet | Riska Permatalia Slamet Haryono |
| author_sort | Riska Permatalia |
| collection | DOAJ |
| description | Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting. |
| format | Article |
| id | doaj-art-a4d5e5302b364f20bcc47559a75922ca |
| institution | Kabale University |
| issn | 2476-8774 2621-668X |
| language | English |
| publishDate | 2021-09-01 |
| publisher | Universitas Islam Negeri Fatmawati Sukarno Bengkulu |
| record_format | Article |
| series | Al-Intaj |
| spelling | doaj-art-a4d5e5302b364f20bcc47559a75922ca2025-08-22T04:58:35ZengUniversitas Islam Negeri Fatmawati Sukarno BengkuluAl-Intaj2476-87742621-668X2021-09-017212613410.29300/aij.v7i2.36543005Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan PerusahaanRiska Permatalia0Slamet Haryono1UIN Sunan Kalijaga YogyakartaUIN Sunan KalijagaUsers of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting.https://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/3654financial reporting quality, audit committee, audit quality. |
| spellingShingle | Riska Permatalia Slamet Haryono Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Al-Intaj financial reporting quality, audit committee, audit quality. |
| title | Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan |
| title_full | Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan |
| title_fullStr | Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan |
| title_full_unstemmed | Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan |
| title_short | Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan |
| title_sort | pengaruh kualitas komite audit dan kualitas audit terhadap kualitas pelaporan keuangan perusahaan |
| topic | financial reporting quality, audit committee, audit quality. |
| url | https://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/3654 |
| work_keys_str_mv | AT riskapermatalia pengaruhkualitaskomiteauditdankualitasauditterhadapkualitaspelaporankeuanganperusahaan AT slametharyono pengaruhkualitaskomiteauditdankualitasauditterhadapkualitaspelaporankeuanganperusahaan |