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PENGARUH KOMITE AUDIT TERHADAP KUALITAS AUDIT: SURVEY PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2003-2014

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ABSTRACT EFFECT OF THE AUDIT COMMITTEE OF THE AUDIT QUALITY: SURVEY ON CORPORATE BANKING IN INDONESIA STOCK EXCHANGE PERIOD 2003-2014. Written by: Merliana Br. Marbun NIM: 1232158 This study aimed to determine the effect of the audit committee on audit quality study based on gender and the number of audit committee meetings at each banking company. Audit committee played an important role in overseeing the company's financial statements in order to produce quality financial statements. This research was conducted by using descriptive method, where data collected under real circumstances, processed, analyzed and eventually be concluded. Data taken from the Indonesia Stock Exchange and processed using SPSS version 21, using logistic regression analysis. This study proved that the presence of women in the audit committee had no significant effect on audit quality. Because the woman had a menstrual cycle that results in an unstable emotional level. While the number of meetings of the audit committee members had a significant effect on audit quality due to the greater number of meetings held will further improve the quality of the resulting audit. Therefore, only the number of meetings of the audit committee members had a positive effect in improving audit quality while the presence of women did had a positive effect in improving audit quality. Keywords: Committee Audit, Gender, Meetings, Audit Quality.