Komite Audit, Kualitas Audit Dan Kualitas Laporan Keuangan

Abstract

The tight competition in the business world triggers entities to show the best value they have through efforts to provide quality and timely financial reports. The foxus of the study is to determine the effect of audit committee and audit quality on the quality of financial statements. Manufacturing on IDX in 2016-2020 period were selected as the population in this research and 470 observations using purposive sampling method. This study using multiple linear regression analysis to analys data. The findings show that the audit committee and audit quality variables have a positive effect on the quality of financial statements. Entities need to consider making corporate financial decisions because they will affect the sustainability of the company, so quality financial reports are needed and are in accordance with the company's conditions.