What type of study is this?

This is a Quantitative Study study.

October 10, 2025

Impact of the Audit Committee and Audit Quality on Banking Earnings Quality

Key Points

Independence and size of audit committees enhance banking earnings quality, ensuring better financial accountability.
Analysis from 2019-2022 revealed a direct link between audit committee characteristics and improved profit quality in banks.
Quantitative analysis used annual report data from banking companies to assess the impact on earnings quality.
Expertise of audit committee members did not show a significant effect on the quality of Indonesian banking earnings.

Abstract

The purpose of the research is to prove empirically how the characteristics of the Audit Committee, namely the characteristics of independence, size / number, and financial expertise (accounting), can improve the quality of earnings generated by banks listed on the Indonesia Stock Exchange. The research method used is quantitative description using annual report data. The research sample is Banking companies in the period 2019-2022. The results of this study prove that the independence and number of audit committees can improve the quality of banking profits, while the expertise and accounting expertise of the audit committee cannot improve or reduce the quality of Indonesian banking earnngs.

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