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"Penelitian ini menguji tentang pengaruh penerapan PSAK yang berbasis IFRS terhadap pengaruh keefektifan dewan komisaris dan komite audit pada praktek manajemen laba. Penelitian ini berargumen bahwa dengan penerapan standar akuntansi yang baru yang berbasis IFRS maka dewan komisaris dan komite audit akan melakukan pengawasan yang lebih ketat untuk memastikan bahwa perusahaan mematuhi standar akuntansi yang berlaku. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI tahun 2008 dan masih terdaftar pada tahun 2012. Hasil penelitian ini menunjukkan bahwa penerapan PSAK yang berbasis IFRS memperkuat keefektifan dewan komisaris dan komite audit dalam mengurangi manajemen laba.

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This research is to examine the impact of IFRS on the effectiveness of board commissioner and audit committee on earnings management. The argument proposed in this research is that after IFRS implementation then boad commissioner and audit committee will be more focus on monitoring and ensuring company to comply IFRS. Samples used in this research are manufacturing company listed on the Indonesian Stock Exchange. The result of the research shows that IFRS significantly contributes to the effectiveness board commissioner and audit committee in reducing earnings management."

"Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran dewan komisaris, dan komite audit, struktur kepemilikan perusahaan dan kualitas audit terhadap praktik perataan laba. Untuk mengidentifikasi perusahaan yang melakukan praktik perataan laba menggunakan Indeks Eckel (Eckel,1981).Efektivitas dewan komisaris dan komite audit diukur menggunakan skor berdasarkan karakteristik independensi, aktivitas, jumlah anggota dan kompetensi (Hermawan, 2009). Hipotesis penelitian diuji menggunakan regresi logistik dengan sampel penelitian terdiri dari 125 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011.Hasil pengujian menunjukkan perusahaan yang dimiliki dan dikendalikan oleh keluarga memiliki probabilita lebih tinggi untuk melakukan praktik perataan laba dan perusahaan yang dimiliki oleh asing memiliki probabilita lebih rendah untuk melakukan praktik perataan laba. Sedangkan efektivitas dewan komisaris dan komite audit tidak berpengaruh terhadap praktik perataan laba

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The purpose of this study is to investigate the effect of the effectiveness of the board commissioners and audit committee, ownership structure, and audit quality on income smoothing. Companies conducted income smoothing are identified by using Eckel Index (Eckel, 1981).The effectiveness of the board commissioners and audit committee are measured using a score based on their characteristics such as independence, activity, size and competence (Hermawan 2009). The research hypothesis is was tested using logistics regression with sample consisted of 125 companies listed on Indonesian Stock Exchange in 2011.The result shows that companies owned and controlled by family have higher probability to have income smoothing practices, and foreign ownership have lower the probability to have income smoothing practice. In contrast the effectiveness of the board commissioners and audit committee do not have any influence on income smoothing practice."

"ABSTRAKTesis ini membahas pengaruh manajemen laba terhadap probabilita kelayakankredit dengan efektifitas dewan komisaris dan efektivitas komite audit sebagaivariabel moderasi. Penetapan kelayakan kredit menggunakan asumsi penilaiankredit yang dilakukan majalah Infobank 2011. Pengujian hipotesis menggunakanregresi logistik dengan sampel perusahaan sebanyak 215 perusahaan yangterdaftar di Bursa Efek Indonesia pada tahun 2010. Tingkat efektivitas dewankomisaris dan komite audit dikur menggunakan skor yang dikembangkan olehHermawan (2009) dengan karakteristik aktivitas, independensi, kompetensi danjumlah anggota.Hasil penelitian ini menunjukkan manajemen laba dapatmeningkatkan probabilita kelayakan kredit, untuk variabel moderasi efektifitasdewan komisaris memiliki pengaruh namun memperlemah manajemen labaterhadap probabilita kelayakan kredit,dan untuk efektivitas komite audit tidakberpengaruh terhadap probabilita kelayakan kredit. Pada pengujian tambahandimana variabel tingkat efektivitas dewan komisaris dan komite audit diuji secaraterpisah hasil regresi menunjukkan ting efektivitas komite audit memperlemahprobabilita kelayakan kredit. Hal ini mengindikasikan bahwa pada dasarnyakomite audit merupakan bagian dari dewan komisaris, dan apabila dilihat secarabersama peran komite audit tidak terlihat secara signifikan.

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ABSTRACTThis thesis discusses the effect of earnings management on the probability ofcredit worthiness with the effectiveness of the board of commissioners and theeffectiveness of the audit committee as a moderating variable . Determination ofcredit worthiness using credit scoring assumptions made Infobank magazine in2011. Hypothesis testing using logistic regression with the sample companies asmuch as 215 companies listed on the Indonesia Stock Exchange in 2010 . Thelevel of effectiveness of the board of commissioners and audit committee dikurusing scores developed by Hermawan (2009) with characteristic activity ,independence , competence and membership. Hasil this study indicate earningsmanagement can increase the probability of credit worthiness , for moderatingvariable effectiveness commissioners have yet to weaken the influence of theearnings management probability of credit worthiness , and to the effectiveness ofthe audit committee had no effect on the probability of credit worthiness ,. Inadditional tests where the variable level of effectiveness of the audit committee ofthe board of commissioners and tested separately ting regression results show theeffectiveness of the audit committee to weaken the probability of creditworthiness . This indicates that the audit committee is basically a part of the boardof commissioners , and when seen together the role of the audit committee doesnot look significantly."

"Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris dan komite audit terhadap kemungkinan terjadinya fraud atas laporan keuangan. Penelitian ini perlu untuk dilakukan karena belum ada penelitian yang menggabungkan peran dewan komisaris dan komite audit dalam mempengaruhi kemungkinan terjadinya fraud atas laporan keuangan di Indonesia. Efektivitas dewan komisaris dan komite audit diukur dengan menggunakan metode skoring atas pertanyaan yang terdapat pada ASEAN Corporate Governance Scorecard 2015 yang telah disesuaikan dengan two-tier system. Kemungkinan terjadinya fraud diukur berdasarkan model Beneish M-Score (1999). Objek penelitian terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2016. Terdapat 363 perusahaan yang dijadikan sampel. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris dan komite audit berpengaruh negatif terhadap kemungkinan terjadinya fraud atas laporan keuangan secara signifikan. Dewan komisaris dan komite audit dapat meningkatkan integritas laporan keuangan melalui tugas pengawasannya terhadap manajemen.

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The objective of this research is to examine the impact of effectiveness of board commissioner and audit committee on likelihood of fraudulent financial reporting. This research needs to conduct because there has not been any research that combines the role of board of commissioners and audit committee in influencing the likelihood of fraud on financial statements in Indonesia.

Effectiveness of board of commissioner and audit committee measured by scoring ASEAN Corporate Governance Scorecard which has been adjusted with two-tier board system. Likelihood of fraud is based on Beneish M-Score (1999) model fraud detection. The research object consist of non-financial companies listed in Indonesia Stock Exchange during 2015-2016. There are 363 companies as samples.

Result of this research is that effectiveness of board commissioner and audit committee negatively significant affects the likelihood of fraud. Board of commissioners and audit committees can improve the integrity of financial statements through oversight of management."

"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara karakteristik dewan komisaris dan karakteristik komite audit terhadap audit fee yang biasanya digunakan sebagai proxy kualitas audit. Karakteristik dewan komisaris yang diuji di dalam penelitian ini adalah keidependensian dewan komisaris, keahlian dewan komisairs, kerajinan dewan komisaris yang diukur melalui jumlah rapat, dan besar dewan komisaris. Sedangkan karakteristik komite audit yang diuji di penelitian ini adalah keahlian komite audit dan kerajinan komite audit yang diukur melalui jumlah rapat. Hasil penelitian ini menunjukkan bahwa keindependensian dewan, besar dewan, dan keahlian dewan secara signifikan mempengaruhi biaya audit. Penelitian ini juga menemukan bahwa hanya jumlah rapat komite audit yang menunjukkan hubungan yang signifikan terhadap biaya audit. Ini berarti beberapa karakteristik dewan komisaris dan komite audit menjadi salah satu konsiderasi didalam perhitungan biaya audit.

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The purpose of this research is to determine the relationship between the characteristics of the board of commissioners and audit committee characteristics on the audit fee which used as proxy for audit quality in previous literature. Characteristic of the board of commissioners that is tested in this research is the independence of the board of commissioners, board expertise, the dilligence of the commissioners as measured by the number of meetings, and the size of the board. Whereas the characteristic of the audit committee that is tested in this study is the expertise of the audit committee and the dilligence of the audit committee that is measured by the number of meetings. This study has shown that the board independence, board size, and board expertise significantly affecting the audit fee. This study also founds that only the audit committee meetings that show a significant relationship to the audit fee. This means that some of the board of commissioners and audit committee characteristics is one of the considerations in calculating the audit fee."

"Skripsi ini berisi mengenai penelitian empiris mengenai pengaruh konvergensi IFRS dan efektivitas komite audit terhadap kualitas akuntansi. Selain itu, penelitian ini juga ingin mengetahui pengaruh efektivitas komite audit terhadap kualitas akuntansi dengan konvergensi IFRS sebagai variabel moderasi. Proksi kualitas akuntansi yang digunakan untuk pengukuran kualitas akuntansi adalah model DeChow dan McNichols. Sampel pada penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, kecuali perusahaan finansial pada tahun 2010-2013. Oleh karena itu, metode penelitian dalam penelitian ini adalah metode regresi data panel. Hasil penelitian ini menjelaskan bahwa konvergensi IFRS tidak tebukti memiliki pengaruhsignifikan terhadap kualitas akuntansi perusahaan. Sedangkan, efektivitas komite audit memiliki pengaruh positif dan signifikan terhadap kualitas akuntansi perusahaan. Serta, konvergensi IFRS terbukti meningkatkan pengaruh efektivitas komite audit terhadap kualitas akuntansi.

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This study aims to examine the effect of IFRS Convergence and Audit Committee Effectiveness on Accounting Quality in Indonesia. Furthermore, this study is also aims to examine the effect of audit committee effectiveness on influencing the accounting quality under the IFRS convergence. Proxy of accounting quality used are DeChow and McNichols model. The samples of this study are public listed firm in Indonesia Stock Exchange, except financial sector on 2010 - 2013. Therefore, the research method in this study is data panel regression. The result of this study show that IFRS not affect on accounting quality. Otherwise, audit committee effectiveness have a positive significant effect on accounting quality. However, audit committee are mor effectivec in ensuring accounting quality after the IFRS convergence."

"Penelitian bertujuan untuk mengetahui pengaruh efektivitas dewan komisaris dan komite audit, kepemilikan keluarga dan transaksi hubungan istimewa terhadap periode cash conversion cycle perusahaan. Efektivitas dewan komisaris dan komite audit diukur dengan menggunakan penilaian skor efektivitas dewan komisaris dan komite audit berdasarkan karakteristik independensi, aktivitas, ukuran dan kompetensi yang telah dibuat oleh penelitian sebelumnya Hermawan (2009). Pengujian hipotesis menggunakan model regresi linear berganda yang mengambil 386 observasi (firm year) dari perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 hingga 2011.Hasilnya penelitian ini menunjukkan bahwa efektivitas komite audit berpengaruh negatif secara signifikan terhadap cash conversion cycle. Namun efektivitas dewan komisaris, kepemilikan keluarga, dan transaksi hubungan istimewa tidak terbukti berpengaruh terhadap periode cash conversion cycle perusahaan.

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The study aims to determine the effect of the board of directors effectiveness and audit committee effectiveness, family ownership and related party transactions on the cash conversion cycle period of the company. Board of directors effectiveness and audit committee effectiveness is measured using the assessment score board and audit committee characteristics based on the independency, activities, size and competency that have been made by previous research studies by Hermawan (2009). Testing hypotheses using multiple linear regression model that took 386 observations (firm year) from industrial manufacturing companies listed on the Indonesia Stock Exchange during 2009 to 2011.

The result of this study indicate that the effectiveness of audit committees are significantly have negative effect on cash conversion cycle. However, the effectiveness of the board, family ownership, and related party transactions no proven effect on the cash conversion cycle period of the company."

"[ ABSTRAK Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.

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ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"