PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN

Zahra Nurul Aini, NIM.: 22108040096 (2026) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Thisi study aims to examine the effect of audit committeei characteristicsii on financial reporting quality in manufacturingi companies during the 2018–2024 period. Audit committee characteristics are represented by the audit committeei chair’s expertise, the proportioni of audit committee members with expertise, and the frequency of audit committee meetings. Financial reporting quality is measured using discretionary accruals. This study employs secondary data, with samples selected through purposive sampling, and analyses the data using panel data regressioni. The results indicate that the audit committee chair’s expertise has a negative effect on financial reporting quality, the proportion of expertisei on the audit committee has a positif effect on financial reporting qualit. Meanwhile, the frequency of audit committeei meetings hasi noi effect on financial reporting quality. Futhermore, the simultaneous test result reveal that these three variabelsi do not jointly influence financial reporting quality. These findings suggest that the audit committeei characteristicsi examined in this study are not sufficient, when considered together, to improve financial reporting quality.

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