KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. menggunakan data sekunder yang diambil dari laporan tahunan keuangan perusahaan sektor non terdaftar di Bursa Efek Indonesia periode 2016-2018. Jumlah sampel digunakan adalah 391 perusahaan. Dalam penelitian diproksikan dengan fee, sedangkan variabel independen proporsi keahlian audit, akuntansi, tingkat jumlah wanita anggota Hasil menemukan bahwa keuangan, pengalaman berpengaruh signifikan biaya diharapkan dapat memberikan rekomendasi bagi mempertimbangkan atau kualifikasi dalam membentuk guna meningkatkan
منابع مشابه
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ژورنال
عنوان ژورنال: Akurasi
سال: 2022
ISSN: ['2685-1059', '2685-2888']
DOI: https://doi.org/10.29303/akurasi.v5i1.125