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The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality

Accounting Analysis Journal · Vol. 8 No. 2 (2020) · hlm. 118–126

DOI
10.15294/aaj.v8i2.26708
ISSN
2502-6216, 2252-6765
Terbit
2020-04-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.

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  • State University of Semarang
  • Sebelas Maret University
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Rekan penulisOrganisasiArtikel bersama
Rosy PrihastantiState University of Semarang1
Siswianti SiswiantiState University of Semarang1
Putri WulandariState University of Semarang1
Nur Ade NoviyantiState University of Semarang1
Dyah Rifka SusiariniState University of Semarang1
Titik AkhirohAfiliasi tidak diketahui1
Siti KhusniyatunState University of Semarang1
Rina AnggraeniState University of Semarang1
Rahmawati RahmawatiSebelas Maret University1
Setianingtyas HonggowatiSebelas Maret University1
Djuminah DjuminahSebelas Maret University1
Ari Kuncara WidagdoSebelas Maret University1
Sri HartokoSebelas Maret University1
Siti NurlaelaSebelas Maret University1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality</dc:title>
	<dc:creator>Kurniasih, Indah</dc:creator>
	<dc:creator>Kiswanto, Kiswanto</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/26708</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i2.26708</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 2 (2019): July; 118-126</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/26708/15821</dc:relation>
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