Pengaruh Independensi Komite Audit Dan Ukuran Komite Audit Terhadap Kualitas Pelaporan Keuangan Disektor Infrastruktur

Nur Aprilia Putri; Rahman Anshari; Muhammad Iqbal  Pribadi

doi:10.59086/jam.v4i2.832

Authors

Nur Aprilia Putri Universitas Muhammadiyah Kallimantan Timur
Rahman Anshari Universitas Muhammadiyah Kalimantan Timur
Muhammad Iqbal Pribadi Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.59086/jam.v4i2.832

Keywords:

Audit Committee Independence, Audit Committee Size, Financial Reporting Quality, Infrastructur Sector

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi komite audit dan ukuran komite audit terhadap kualitas pelaporan keuangan pada perusahaan-perusahaan di sektor infrastruktur. kualitas pelaporan keuangan merupakan aspek krusial yang mencerminkan transparansi dan akuntabilitas suatu entitas. Komite audit sebagai bagian dari tata kelola perusahaan, memegang peranan penting dalam mengawasi proses pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indoneisa (BEI) periode 2020-2023. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 116 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan banhwa: (1) independensi komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan; dan (2) ukuran komite audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan.
This study aims to analyze the effect of audit committee independence and audit committee size on finacial reporting quality in companies in the infrastructure sector. Financial reporting quality in a crucial aspect that reflects the transparency and accountability of an entity. The audit committee, as part of corporate governance, plays an important role in overseeing the financial reporting process. The population in this study consists of companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) fpr the period 2020-2023. The sampel was determined using purposive sampling with a sampel size of 116 data. The data analysis technique used was multiple linear regression analysis using IBM SPSS software. The result of this study indicate that: (1) the independence of athe audit committee does not significantly affect the quality of financial reporting; and (2) the size of the audit committee has a positive and significant effect on the quality of financial reporting

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