PENGARUH PENDIDIKAN KETUA KOMITE AUDIT, GENDER KETUA KOMITE AUDIT, RAPAT KOMITE AUDIT DAN MASA JABATAN KETUA KOMITE AUDIT TERHADAP KUALITAS AUDIT
The Influence of Audit Committee Chairman's Education, Audit Committee Chairman's Gender, Audit Committee Meetings and Audit Committee Chairman's Term of Office
Keywords:
Audit Committee Chair, Audit Committee Meetings, Audit Quality, Education of Audit Committee Chair, Gender of Audit Committee Chair, Tenure of Audit Committee ChairAbstract
This study aims to determine, test and analyze the effect of Education of the Audit Committee Chairperson, Gender of the Audit Committee Chairperson, Audit Committee Meetings and Audit Committee Chairperson Tenure on Audit Quality empirical study of BUMN companies listed on the IDX for the period 2017-2023. The data used in this study are secondary data from annual reports obtained from the Indonesia Stock Exchange. The sampling method used a saturated sample method where the entire population was sampled in the study as many as 26 companies. The analysis technique in this study used logistic regression analysis techniques processed with IBM SPSS Statistics software version 26. The results of this study are that the education of the audit committee chairman and the gender of the audit committee chairman have no effect on audit quality, audit committee meetings have a positive effect on audit quality, and the tenure of the audit committee chairman has a negative effect on audit quality.
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