UI - Skripsi (Membership) :: Kembali

UI - Skripsi (Membership) :: Kembali

Pengaruh karakteristik dewan komisaris, struktur kepemilikan, dan kompleksitas perusahaan terhadap kompetensi komite audit = The influence of board commisioners characteristics, ownership structure, and firm complexiy to audit committee competency

Christianta Randall; Ancella Anitawati Hermawan, supervisor; Vera Diyanti, examiner; Dyah Setyaningrum, examiner ([Publisher not identified] , 2013)
 Abstrak
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah karakteristik dewan komisaris yang terdiri dari independensi , tingkat kehadiran rapat komisaris independen, dan jumlah dewan komisaris dapat mempengaruhi kompetensi komite audit. Penelitian ini mengukur kompetensi komite audit dengan menggunakan skor dari Hermawan (2009), yang mengukur kompetensi Komite Audit berdasarkan pengetahuan akuntansi komite audit dan umur seorang komite audit. Selain itu, penelitian ini juga ingin melihat pengaruh dari kepemilikan keluarga, kepemilkan asing, kompleksitas perusahaan, dan ukuran perusahaan terhadap kompetensi komite audit. Pengujian hipotesis dilakukan dengan menggunakan regresi linear berganda, dengan total observasi 507 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2011. Hasil penelitian ini menunjukkan bahwa hanya jumlah Dewan Komisaris dan ukuran perusahaan berpengaruh positif terhadap kompetensi Komite Audit. Sementara itu, tingkat kehadiran rapat komisaris independen dan kompleksitas perusahaan tidak berpengaruh terhadap kompetensi komite audit.

ABSTRACT
This study aims to investigate the influence of board commissioners characteristics such as independency of Board of Commisioners, the number of Independent Commisioner?s meeting attendance, the Boardsize on Competency of Committee Audit. Committee Audit competency is measured by using scoring method from Hermawan (2009) who used Audit Committee?s knowledge in accounting and the age of Audit Commitee in order to measure the competency of Audit Committee Furthermore, this study aims to investigate the influence of family ownership, foreign ownership, the complexity of the company, and firm size on competency Audit Committee. This study uses double linear regression with 507 companies which is listed in BEI during 2010-2011 as observations. Based on this research, the Boardsize positively and significantly influences the competency of Audit Commitee. Meanwhile, the number of independent commisioner?s meeting attendance and complexity are negatively influences the competency of Audit Committee., This study aims to investigate the influence of board commissioners characteristics such as independency of Board of Commisioners, the number of Independent Commisioner’s meeting attendance, the Boardsize on Competency of Committee Audit. Committee Audit competency is measured by using scoring method from Hermawan (2009) who used Audit Committee’s knowledge in accounting and the age of Audit Commitee in order to measure the competency of Audit Committee Furthermore, this study aims to investigate the influence of family ownership, foreign ownership, the complexity of the company, and firm size on competency Audit Committee. This study uses double linear regression with 507 companies which is listed in BEI during 2010-2011 as observations. Based on this research, the Boardsize positively and significantly influences the competency of Audit Commitee. Meanwhile, the number of independent commisioner’s meeting attendance and complexity are negatively influences the competency of Audit Committee.]
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 Metadata
No. Panggil : S44817
Nama orang :
Nama orang tambahan :
Nama badan tambahan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2013
Program Studi :
Kode Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiv, 93 pages : illustration ; 28 cm. + Appendix
Catatan Bibliografi : pages 91-93
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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No. Panggil No. Barkod Ketersediaan
S44817 14-19-142071953 TERSEDIA
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