DETERMINANTS OF AUDIT QUALITY: THE EFFECT OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ACTIVITIES

This study examines the effect of ownership structure and audit committee activities on quality in Indonesian listed companies. The structures studied consisted managerial, institutional, government, foreign, family ownership. population our consists 506 companies Stock Exchange between 2015 2020 with 317 total samples. Audit is proxied by earnings surprise benchmark. Ownership measured using percentage activity number meetings held. Research data analyzed logistic regression analysis SPSS statistic program. Our findings suggest that as well significantly affect while government does not have significant effect. this research are designed to give information feedback company's shareholders, assist organization delegating responsibilities, provide readers extra knowledge.