THE INFLUENCE OF COMPETENCE AND INDEPENDENCE OF THE AUDIT COMMITTEE TOWARD QUALITY OF FINANCIAL STATEMENTS AUDIT (STUDY OF BANKING COMPANIES REGISTERED ON THE STOCK EXCHANGE IN INDONESIA)
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Date
2020
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Volume Title
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International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2
Abstract
This study aims to determine the effect of the competence and independence of the audit committee on
the quality of audits of financial statements in banking companies listed on the Indonesia Stock Exchange. According
to the formulation of the problem stated in the previous chapter, it can be concluded that the competence of the audit
committee has an effect on audit quality in banking companies listed on the Indonesia Stock Exchange. This research
was conducted on Banking Registered on the Indonesia Stock Exchange. Banking companies listed on the Indonesia
Stock Exchange for the period 2013-2017 that have been audited for five years, namely 23 Banks. The independence
of the audit committee influences the audit quality of banking companies listed on the Indonesia Stock Exchange.
The competence and independence of audit committee members affect audit quality in banking companies listed on
the Indonesia Stock Exchange.
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Keywords
Audit Committee, comindepence, independece, quality, auditing