ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Nurul Mutmainnah, Ratna Wardhani

Research output: Contribution to journalArticlepeer-review

Abstract

This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial literacy significantly increase persistency and predictability of earnings. Size of audit committee positively affects earnings persistency and negatively affects earnings predictability and conservatism. Number of audit committee meeting also significantly increase persistency, predictability of earnings, and conservatism. We find a mixed evidence on the moderating role of audit quality in the the relationship between audit committee quality and financial reporting quality.
Original languageIndonesian
Pages (from-to)147-170
JournalJurnal Akuntansi dan Keuangan Indonesia
Volume10
Issue number2
DOIs
Publication statusPublished - 1 Jan 2013

Cite this