Pengaruh Karakteristik Komite Audit terhadap Reviu atas Laporan Keuangan Interim oleh Auditor Eksternal (Studi Empiris pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2010)

Abstract

This research examines the influence of independent variables of audit committee characteristics that represented by the number of audit committe members, audit committee independent, the frequency of audit committee meetings, and educational background of audit committee on review of interim financial statement by external auditor.

This study is quantitative descriptive. The sample for this study is obtained from the listed bank in Bursa Efek Indonesia (BEI), according to the Indonesian Capital Market Directory (ICMD) classification in 2007-2010 by using purposive sampling method. The independent data are obtained from the audited annual report of the sample companies in 2005-2009. While the independent auditor’s report of interim review is obtained from interim reporting of the sample companies in 2007-2010.

The logistic regression result show that audit committe size, audit committee independent, the frequency of audit committee meetings, and educational background of audit committee did not affect review of interim financial statement by external auditor. Based on the results of statistical analysis, we can conclude that the analytical results do not support all the proposed research hypotheses.