UNIVERSITAS SUMATERA UTARA ABSTRACT
EFFECK CHARACTERISTIC OF AUDIT COMMITTEE, COMPETENCE OF AUDIT COMMITTEE, AND ACTIVITY OF AUDIT COMMITTEE TO AUDIT QUALITY INCONSUMER
PROPERTY AND REAL ESTATE LISTED ON BEI
This study a ims to look a t the effect of characteristic of audit committee (age,gender), competence audit committe (education) and activity audit committe (meeting) to audit quality (cur rent accrual) in the consumer property and rea l esta te listed on the Stock Excha nge.
The method used is empirica l resea rch. The da ta used is the annua l report of ea ch - ea ch sa mple, which wa s published through the website www.idx.co.id. The sa mpling method using purposive sa mpling technique with a tota l sa mple of 14 compa nies from 2010 to 2013. The test of da ta using multiple linea r regression sta tistica l a na lysis, t test a nd F test.
The results showed tha t educa tion a nd meetingdoes not have a significant effect on audit quality. While the age ha ve a significant effect on audit quality. It ca n be seen from the va lue of t a rithmetic > t ta ble with a significance value of 0.014 > 0.05, and gender have significant effect on audit quality. It ca n be seen from the va lue of t a rithmetic > t ta ble with a significance value of 0.005 < 0.05.
Simulta neously age, gender, educa tion a nd meeting ha ve a significa nt effect on a udit qua lity. It ca n be seen from the F a rithmetic > F ta ble a nd the significa nce va lue 0.008 < 0.05.
