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"Penelitian ini bertujuan untuk menguji negative entrenchment dan alignment effect pemegang saham pengendali akhir terhadap tingkat pengungkapan sukarela serta efektifitas dewan komisaris dan komite audit terhadap pengaruh negative entrenchment effect atas tingkat pengungkapan sukarela. Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar di BEI tahun 2012-2013. Hasil penelitian menunjukkan adanya pengaruh negatif dan signifikan dari entrenchment effect yang menurunkan tingkat pengungkapan sukarela, serta menunjukkan bahwa alignment effect tidak berpengaruh signifikan terhadap tingkat pengungkapan sukarela. Hasil penelitian juga menunjukkan efektifitas dewan komisaris dan komite audit tidak terbukti memperlemah hubungan negative entrenchment effect dengan tingkat pengungkapan sukarela.

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This research aims to examine the negative entrenchment and alignment effect of the ultimate controlling shareholders on the level of voluntary disclosure as well as board of commissioner and audit committee effectiveness on the relationship of negative entrenchment effect with the level of voluntary disclosure. This research used a sample of companies listed on the Indonesia Stock Exchange in 2012-2013.

The results of this research indicate a negative and significant influence of the entrenchment effect that lowers the level of voluntary disclosure, and show that alignment effect does not significantly influence the level of voluntary disclosure. The research also showed the board of commissioner and audit committee effectiveness are not proven that negative entrenchment effect weakens the level of voluntary disclosure."

"Penelitian ini bertujuan untuk meneliti pengaruh kepemilikan saham dan tata kelola perusahaan terhadap audit fee pada perusahaan perbankan di Indonesia. Sampel penelitian ini menggunakan metode unbalanced panel dan terdiri dari 107 firm year pada periode 2012-2016 pada perusahaan yang mengungkapkan audit fee di laporan tahunan. Hasil penelitian menunjukkan bahwa kepemilikan keluarga dan institusional tidak berpengaruh signifikan terhadap audit fee. Pengaruh tidak signifikan pada kepemilikan keluarga juga terjadi karena adanya alignment effect dan entrenchment effect yang saling menghilangkan pengaruh satu sama lain. Lalu, kepemilikan pemerintah berpengaruh negatif signifikan terhadap audit fee. Hal ini karena pengawasan dari pemerintah akan menekan risiko perusahaan sehingga menurunkan audit fee. Dalam penelitian ini juga ditemukan bahwa peran dewan komisaris mampu memperlemah hubungan negatif kepemilikan pemerintah terhadap audit fee. Sementara, peran komite audit belum mampu memoderasi pengaruh kepemilikan saham terhadap audit fee. Uji sensitivitas menunjukkan bahwa institusional sebagai ultimate shareholder berpengaruh positif terhadap audit fee. Investor institusional akan menuntut audit berkualitas sebagai bentuk asurans.

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This study aims to examine the effect of share ownership and corporate governance on audit fees in banking companies in Indonesia. The sample of this study uses unbalanced panel method and consists of 107 firm year in period 2012 2016 at company that disclose audit fee in annual report. The results show that family and institutional ownership has no significant effect on the audit fee. The insignificant influence on family ownership also occurs because of the alignment effect and entrenchment effect that eliminate each other 39s influence. Then, government ownership has a significant negative effect on the audit fee. This is because supervision from the government will reduce the risk of the company so as to lower the audit fee. It is also found in this study that the role of board of commissioners is able to weaken the negative relationship of government ownership to the audit fee. Meanwhile, the role of the audit committee has not been able to moderate the effect of share ownership on the audit fee. The sensitivity test shows that the institutional as ultimate shareholder positively influences audit fee. Institutional investors will demand quality audits as a form of assurance."

"ABSTRAKPenelitian ini bertujuan untuk melihat hubungan antara kondisi perusahaan,kompleksitas perusahaan dan efektivitas komite audit terhadap ketepatan waktupelaporan keuangan pada perusahaan di Indonesia. Kondisi perusahaandigambarkan dengan skor zmijewski, kompleksitas perusahaan dilihat darisegmentasi dan akuisisi perusahaan, dan efektivitas komite audit dinilai dari indeksyang dibuat oleh Ika dan Ghazali ( 2012 ). Data yang diambil adalah perusahaanyang terdaftar di indeks LQ45 Bursa Efek Indonesia di periode 2013 ? 2015. Hasildari penelitian ini menunjukkan bahwa kondisi perusahaan tidak memiliki pengaruhsignifikan terhadap ketepatan waktu pelaporan keuangan, sedangkan kompleksitasperusahaan dan efektivitas komite audit memiliki pengaruh signifikan terhadapketepatan waktu pelaporan keuangan.

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ABSTRACTThis research aims to examine the relationship of company?s condition, company?scomplexity and audit committee effectiveness to financial reporting timeliness oncompany in Indonesia. Company?s condition represented by Zmijewski Score,company?s complexity represented by segmentation and acquisition, and auditcommittee effectiveness represented by index by Ika dan Ghazali ( 2012 ) index.This research use data from Indonesian company that included on LQ45 Index on2013 - 2015 period. The results show that company?s condition doesn?t have asignificant relationship with financial reporting timeliness, while company?scomplexity and audit committee effectiveness have a significant relationship withfinancial reporting timeliness"

"Tujuan dari penelitian ini adalah ingin menguji pengaruh dari kompetensi komite audit seperti keahlian di bidang akuntansi atau keuangan dan pengalaman bekerja, dan frekuensi rapat terhadap nilai perusahaan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Pada penelitian ini, data diperoleh dari laporan tahunan perusahaan untuk periode 2007 dan nilai perusahaan diukur dengan menggunakan proxy tobin's 9. Metode purposive sampling digunakan untuk menentukan sampel penelitian dan diperoleh 43 sampel. Dengan menggunakan regresi berganda, hasilnya menunjukkan bahwa tidak ada pengaruh yang signifikan dari keahlian di bidang akuntansi atau keuangan, pengalaman bekerja dan frekuensi rapat komite audit terhadap nilai perusahaan. Hal ini berarti karakteristik komite audit sebagai bagian dari mekanisme corporate governance tidak mempengaruhi nilai perusahaan

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The purpose of this study is to examine the effect of audit committee competencies such as expertise in accounting or finance and work experience, and the frequency of meetings on firm value in public companies listed on the Indonesia Stock Exchange (IDX). In this study, data were obtained from the company's annual report for the period 2007 and firm value was measured using Tobin's 9 proxy. Purposive sampling method was used to determine the research sample and obtained 43 samples. By using multiple regression, the results show that there is no significant effect of expertise in accounting or finance, work experience and frequency of audit committee meetings on firm value. This means that the characteristics of the audit committee as part of the corporate governance mechanism do not affect firm value."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh manajemen laba terhadap yieldspread obligasi dengan skor efektivitas dewan komisaris dan komite audit sebagaivariabel moderasi. Praktik manajemen laba yang diukur berdasarkan daridiscretionary accruals, diukur dengan menggunakan model Modified Jones danmodel Kaznik. Skor efektivitas dewan komisaris dan komite audit diukur berdasarkanskor yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristikindependensi, aktivitas, jumlah anggota dan kompetensi. Pengujian hipotesisdilakukan dengan menggunakan regresi data panel dengan sampel 97 obligasi yangdikeluarkan oleh 38 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun2009 sampai tahun 2012. Hasil penelitian ini menunjukkan bahwa komite audit yangsemakin efektif memperlemah pengaruh positif manajemen laba terhadap yieldspread obligasi. Sedangkan dewan komisaris yang efektif akan memperlemahpengaruh positif manajemen laba terhadap yield spread hanya apabila tidak diujibersama dengan komite audit. Hal ini mengindikasikan bahwa komite audit memilikiperan lebih dominan dalam mengurangi pengaruh positif manajemen laba terhadapyield spread obligasi.

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ABSTRACTThis research aimed to know the influences of earning management on yield spreadbonds with board of commissioner and audit committee effectiveness as variabelmoderating. Earning management or discretionary accruals is assessed by ModifiedJones model and Kaznik model. Board of commissioner and audit committeeeffectiveness are assessed by scoring that is developed by Hermawan (2009), whichare assessed by independency, activity, size, and competency. Hypothesis-testingused panel regression with sampel 97 bonds which are issued by 38 emittens, that aretraded at Indonesia Stock Exchange in 2009 until 2012. The results of this researchrepresent that audit committee which is more effective can decrease the positiveinfluences of earnings management on yield spread bonds. Whereas, the effectiveboard of commissioner can decrease the positive influences of earnings managementon yield spread bonds if the board of commissioner is tested without audit committee.So, this gives evidence that audit committee has more dominant roles to decrease thepositive influence of earnings management on yield spread."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan keluarga, efektivitas dewan komisaris, kualitas audit terhadap manajemen laba serta pengaruh efektivitas dewan komisaris dan kualitas audit terhadap kepemilikan keluarga ke earnings management. Sampel yang digunakan sebanyak 389 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2013. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga, efektivitas dewan komisaris, dan kualitas audit tidak berpengaruh terhadap manajemen laba. Dewan komisaris dan kualitas audit tidak terbukti dapat memoderasi pengaruh kepemilikan keluarga terhadap manajemen laba.

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This research aims to examine the effect of family ownership, board of commissioner effectiveness, and audit quality on earnings management and effectivity of board commissioner and audit quality as moderating variable to the effect of family ownership on earnings management. This research uses 3 variables to measure corporate governance family ownership, effectivity of board commissioner and audit quality. The sample of this research are 389 non financial firms listed on Indonesia Stock Exchange for period 2013. The result of this research shows that family ownership, board of commissioner effectieness, and audit quality has no effect on earnings management. Board of commissioner effectiveness and audit quality do not have significant moderating effect on the effect of family ownership on earnings management."

"Penelitian ini bertujuan untuk mengetahui Efektivitas dewan komisaris dan komite audit terhadap kemungkinan terjadinya Financial distress serta mengetahui pengaruh kepemilikan keluarga atas Efektivitas dewan komisaris dan komite audit terhadap kemungkinan terjadinya Financial distress. Penelitian ini mengacu pada penelitian Hermawan 2009 . Efektivitas dewan komisaris dan komite audit dinilai melalui penetapan skor yang dinilai dari beberapa karakteristik yakni independensi, aktivitas, size/ukuran, dan kompetensi, sedangkan. Pengujian hipotesis dilakukan dengan regresi logit menggunakan 242 sampel yang terdiri dari 63 perusahaan yang mengalami Financial distress dan 179 perusahaan non-Financial distress yang tercatat di Bursa Efek Indonesia pada tahun 2013. Hasil penelitian ini memberikan bukti empiris bahwa dengan skor efektivitas dewan komisaris yang tinggi memiliki pengaruh yang signifikan dalam menurunkan kemungkinan terjadinya Financial distress sedangkan skor Efektivitas komite audit yang tinggi tidak memiliki pengaruh dalam menurunkan kemungkinan terjadinya Financial distress, selain itu dapat disimpulkan juga bahwa perusahaan yang dimiliki keluarga tidak memiliki pengaruh dalam memperkuat skor Efektivitas dewan komisaris dan komite audit dalam menurunkan kemungkinan terjadinya Financial distress.

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This study aims to determine the effectiveness of the board of directors and audit committee of the likelihood of Financial distress as well as determine the effect of family ownership on the effectiveness of the audit committee of the board of commissioners and the possibility of Financial distress. This study on research by Herman 2009. Effectiveness of the board of directors and audit committee assessed through the scoring which assessed the independence of some of the characteristics, activities, size and competence. Hypothesis testing is done by using a logit regression of 242 samples consisting of 63 companies experiencing Financial distress and 179 non Financial distress company listed on the Indonesia Stock Exchange in 2013.

The results of this study provide empirical evidence that the score of the effectiveness of the high commissioners have significant effect in reducing the likelihood of Financial distress while scoring high effectiveness of the audit committee has no effect in reducing the likelihood of Financial distress, but it can be concluded also that the family owned company does not have the effect of strengthening the effectiveness scores commissioners and the audit committee in reducing the likelihood of Financial distress"

"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."

"[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadapstock return dengan kualitas audit dan efektivitas komite audit sebagai variabelpemoderasi. Earnings Management diukur menggunakan akrual diskresioner denganmenggunakan model Modified Jones. Stock Return diukur dengan menggunakanimbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakanjumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan denganmenggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia untuk periode 2012-2014 dengan menggunakan metode purposivesampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earningsmanagement dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitaskomite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwaearnings management memiliki hubungan negatif signifikan dengan stock return.Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas auditmampu memoderasi hubungan earnings management dan stock return denganmemperlemah hubungan negatif, begitu pula dengan efektivitas komite auditmemoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.]"