Pengaruh Karakteristik Komite Audit, Kompetensi Komite Audit dan Aktivitas Komite Audit Terhadap Kualitas Audit Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI

ABSTRACT

EFFECK CHARACTERISTIC OF AUDIT COMMITTEE, COMPETENCE OF AUDIT
COMMITTEE , AND ACTIVITY OF AUDIT COMMITTEE TO AUDIT QUALITY INCONSUMER
PROPERTY AND REAL ESTATE
LISTED ON BEI
This study aims to look at the effect of characteristic of audit committee (age,gender),
competence audit committe (education) and activity audit committe (meeting) to audit quality
(current accrual) in the consumer property and real estate listed on the Stock Exchange.
The method used is empirical research. The data used is the annual report of each - each
sample, which was published through the website www.idx.co.id. The sampling method using
purposive sampling technique with a total sample of 14 companies from 2010 to 2013. The test
of data using multiple linear regression statistical analysis, t test and F test.
The results showed that education and meeting does not have a significant effect on audit
quality. While the age have a significant effect on audit quality. It can be seen from the value of t
arithmetic > t table with a significance value of 0.014 > 0.05, and gender have significant effect on
audit quality. It can be seen from the value of t arithmetic > t table with a significance value of
0.005 < 0.05.
Simultaneously age, gender, education and meeting have a significant effect on audit
quality. It can be seen from the F arithmetic > F table and the significance value 0.008 < 0.05.
Keywords : age, gender, education, meeting, current accrual

UNIVERSITAS SUMATERA UTARA