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PENGARUH DEMOGRAPHIC PROFILE DAN KINERJA KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI, SEKTOR PERTAMBANGAN

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ABSTRACT INFLUENCE OF DEMOGRAPHIC PROFILE AND PERFORMANCE OF AUDIT COMMITTEE ON THE QUALITY AUDIT IN LISTING COMPANY ON THE IDX, MINING SECTOR By: Boas Michael Wenas Mining industry was an industry which become important for economical condition in nations around the world, especially in Indonesia. This was because the mining sector could gives high foreign exchange and increasing the wealth of people. This fact would be an attraction for investors that want to invest their money in this industry. Audited company annual report will be one of the aspect that will be a concern of investors to decide whether they will invest in that company or not. Because of it, there was a demand of an independent department to control the quality of an audit so it can be a consideration for investor for investing their money, and the department was audit committee. The purpose of this research was to know the influence of demographic profile and performance of audit committee on the quality audit in listing company on the IDX, mining sector. The method used in this research was descriptive, which was gathering informations from audited company annual report, and analyzed it to know the effect of demographic profile and activity of audit committee for audit quality. The informations was gathered from a published audited company annual report from official site of IDX (Indonesia Stock Exchange), and other sources such as bloomberg.com, linkedin.com, company official sites, and other valid reading sources. The data analyzed with linear regretion method. The result of the research was every aspects in demographic profile and activity of audit committee did not have a significant relation with audit quality because those aspects had a value of significance greater than the limit of tolerance for social resesarch (α = 0.05), therefore it was concluded that there was no influence of demographic profile and performance of audit committee on the quality audit in listing company on the IDX, mining sector.