The Effect of Audit Committee Expertise and Audit Committee Size on Financial Reporting Quality in The Infrastructure Sector

Diki Wahyudi; Rahman Anshari; Muhammad Iqbal Pribadi

doi:10.30822/8gfkc318

Authors

Diki Wahyudi Universitas Muhammadiyah Kalimantan Timur
Rahman Anshari Universitas Muhammadiyah Kalimantan Timur
Muhammad Iqbal Pribadi Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.30822/8gfkc318

Keywords:

Audit Committee Expertise, Audit Committee Size, Financial Reporting Quality, Infrastructure Sector

Abstract

Companies operating in the infrastructure industry will be the focus of this research, which seeks to determine how audit committee size and competence affect the reliability of financial reports. The reliability and accuracy of a company's financial reports is an important indicator of its honesty and responsibility. An important aspect of good corporate governance is the audit committee's responsibility to monitor the accuracy of financial reports. Participants in the research are infrastructure companies that will be listed on the IDX in the years 2020–2023. The purposive sampling strategy was used to choose a sample of 112 data points for examination in research using multiple linear regression using SPSS. While the research found that audit committee expertise much reduces financial reporting quality, it found that audit committee size greatly improves it.

References

Farouk, B. U., & Barau, Y. I. (2021). Audit Committee Characteristics and Their Impact on Financial Reporting Quality: A case Study of Some Selected Banks in Nigeria. Quality and Multiple Regression. IOSR Journal Of Humanities And Social Science (IOSR-JHSS, 26(10), 56–62. https://doi.org/10.9790/0837-2610035662

Hasan, S., Azlina Md Kassim, A., Ali Abdul-Hamid, M., & Ali Abdul Hamid, M. (2020). The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia Value relevance of financial reporting: Evidence from Malaysia View project International Journal of Economics and Financial Issues The Impact of Audit Qu. International Journal of Economics and Financial Issues |, 10(5), 2020. Retrieved from http:www.econjournals.com

Jensen, M., & Meckling, W. (2012). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023

Madugba, J. U., Howell, K. E., Nwanji, T. I., Faye, S., Egbide, B. C., & Eluyela, D. F. (2021). Audit committee quality and financial reporting in deposit money banks in Nigeria. Asian Economic and Financial Review, 11(2), 104–117. https://doi.org/10.18488/journal.aefr.2021.112.104.117

Martiar & Hendra, N. (2022). Biaya Pengadaan Menara Transmisi PT PLN Diduga Digelembungkan. Retrieved July 27, 2022, from https://www.kompas.id/baca/polhuk/2022/07/27/pengadaan-menara-transmisi-pt-pln-diduga-di-mark-up?status=sukses_login&login=1742646602745&open_from=header_button&loc=header_button

Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Pada Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08

Ojuwa, L. N., & Mwangi, L. W. (2022). Karakteristik Komite Audit dan Kualitas Pelaporan Keuangan Pada Perusahaan Negara di Kenya, (2020), 56–70.

Pratiwi, T. (2023). Pentingnya Komite Audit Untuk Kualitas Pelaporan Keuangan Informasi Artikel. Jurnal Riset Akuntansi Tridinanti, 5(1), 1–11. Retrieved from https://ejournal.univ-tridinanti.ac.id/index.php/ratri/index

Qader, B. M., & Yusoff, W. S. (2023). Audit Committee Characteristics and Financial Reporting Quality in Iraq Public Listed Firm. Social Science Journal, 13(1), 2454–2468.

Rezaee, Z., Asiaei, K., & Safdel, T. (2021). Apakah pengalaman CEO dan keahlian keuangan terkait dengan penyajian ulang keuangan ?, 24(2), 270–281.

Riska, P., & Slamet, H. (2021). Pengaruh Kualitas Komite Audit Dan Kualitas Audit Pada Kualitas Pelaporan Keuangan Perusahaan. AL-INTAJ Jurnal Ekonomi Dan Perbankan Syariah, 7(1).

Sani, A. (2025). Kashere Journal of Accounting and Finance, Vol. 4 Issue 1, November, 2024. Jurnal Akuntansi Dana Keuangan, 4(1), 42–54.