Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality
Abstract
ABSTRACT
This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia. Non-probability sampling using snowball sampling was employed to select a sample of 57 respondents. The data used are primary data, processed through Smart-PLS Version 4. The research employs partial least squares (PLS) structural model analysis. The stages of testing the structural model include forming the structural model, assessing its feasibility, and evaluating the significance of variable effects. The findings show that the quality of internal audits and the audit committee influence the quality of financial reporting.
Keywords: Internal Audit Quality, Audit Committee, Financial Reporting Quality.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh kualitas audit internal dan komite audit terhadap kualitas pelaporan keuangan. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian eksplanatori. Populasi penelitian terdiri dari staf yang bekerja di perusahaan manufaktur, keuangan, pendidikan, dan jasa di Indonesia. Pengambilan sampel non-probabilitas dengan menggunakan snowball sampling digunakan untuk memilih sampel sebanyak 57 responden. Data yang digunakan adalah data primer yang diolah melalui Smart-PLS Versi 4. Penelitian ini menggunakan analisis model struktural Partial Least Square (PLS). Tahapan pengujian model struktural meliputi pembentukan model struktural, penilaian kelayakannya, dan evaluasi signifikansi pengaruh variabel. Temuan penelitian menunjukkan bahwa kualitas audit internal dan komite audit berpengaruh terhadap kualitas pelaporan keuangan.
Katakunci: Internal Audit Quality, Audit Committee, Financial Reporting Quality
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