PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP KUALITAS KOMITE AUDIT

Abstract

This study aims to examine internal and external factors that affect the quality of audit committees in non-financial companies in Indonesia. This analysis uses independent variables, namely the independence of the board of commissioners, the expertise of the board of commissioners, the activities of the board of commissioners, the size of the board of commissioners, laverage, KAP Big 4 and managerial ownership. The dependent variable is the quality of the audit committee. The population in this study is a non-financial company from Indonesia Stock Exchange (IDX) in the form of annual report of the company in 2013. The population in the study is 411. The number of samples is set to 80 through the calculation of the babbie formula. The results of this study indicate that the meeting of board of commissioners and KAP Big 4 significantly positive effect on the quality of the audit committee. While the independence of the board of commissioners, the board of commissioners' expertise, the size of the board of lenders and managerial ownership do not have a significant effect on the quality of the audit committee.