Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Ulinuha, Nur Ilma
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI Ulinuha, Nur Ilma; Putikadea, Insyirah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.798

Abstract

This study aims to analyze the influence of audit committee characteristics and external auditor quality on financial statement quality using multiple linear regression method in IDX listed companies in the financial sub-sector 2020-2022. The research sample consisted of 204 observations selected using Purposive Sampling software Eviews 12. The results of the study show that the variables of audit committee competence, the number of audit committee meetings, and the tenure of the audit committee have a positive and significant influence on the quality of financial reports. Meanwhile, the variables of the independent audit committee, the gender of the audit committee, and the quality of external auditors did not have a significant effect on the quality of financial statements
Co-Authors Insyirah Putikadea