OWNERSHIP CONCENTRATION ROLE ON BOARD DIVERSITY AND AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY

  • Silvy Gresia Universitas Internasional Batam
  • Iskandar Itan Universitas Internasional Batam

Abstract

This study aimed to analyze the relationship between board characteristics, audit committee meetings, and audit quality with ownership concentration as the moderating variable. This study used 133 firms in manufacturing sectors as the sample for the period 2016 to 2020. The results of the study show that the board’s age diversity has a negative significant effect on audit quality, board’s education, and number of audit committee meetings have a significant effect on audit quality. The findings also show that moderating variable could strengthen the relationship between board’s age diversity and audit quality and weaken the relationship between the number of audit committee meetings and audit quality.

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Published
Apr 5, 2022
How to Cite
GRESIA, Silvy; ITAN, Iskandar. OWNERSHIP CONCENTRATION ROLE ON BOARD DIVERSITY AND AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY. CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences, [S.l.], v. 2, n. 1, p. 30-37, apr. 2022. ISSN 2776-5644. Available at: <https://journal.uib.ac.id/index.php/combines/article/view/6575>. Date accessed: 03 feb. 2023.