Abstract

The role of the audit committee in Indonesia is increasingly needed in order to strengthen the supervisory role of the Board of Commissioners in company management. The Audit Committee assists the Board of Commissioners to analyze the company's operational and financial performance so that the Board of Commissioners can provide better direction. However, the question arises what characteristics the Audit Committee must have so that it can carry out its duties properly and achieve the objectives of creating the Audit Committee organ. The purpose of this research is to study the characteristics required by the Audit Committee in Indonesia. The method used is a qualitative method with a survey approach. The study population was all company stakeholders consisting of directors, management, external auditors, board of commissioners, audit committee and other stakeholders in Indonesia. Sample selection is done randomly. The data collection method is done on line using google forms. The questionnaire link is circulated to the respondent which consists of all company stakeholders. A total of 132 (one hundred and thirty two) respondents filled in the link. The results of the survey recapitulation show the composition of the characteristics required by the Audit Committee in Indonesia. It is recommended that the recruitment of the Audit Committee in Indonesia pay attention to these characteristics so that it will significantly boost the performance of companies in Indonesia.