THE INFLUENCE OF PUBLIC OWNERSHIP, AUDIT COMMITTEES, AND VOLUNTARY DISCLOSURE ON AUDIT QUALITY IN THE BANKING SECTOR

Abstract

This study aims to analyze the effect of public ownership, audit committees, and voluntary disclosure on audit quality in the banking sector in 2021-2023. The binary logistic regression method is used to test the relationship between variables with a sample of banking companies listed on the Indonesia Stock Exchange. The results of the study indicate that public ownership and audit committees do not have a significant effect on audit quality. Meanwhile, voluntary disclosure has a significant effect, indicating that higher transparency has the potential to improve audit quality. These findings indicate that these variables are not strong enough to explain audit quality in the banking sector, so further research is needed by expanding the variables and context. This study contributes to the development of better corporate governance and audit practices by increasing transparency and effectiveness of audit committees