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Hasil Pencarian

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Abraham Zulfikar
Hubungan antara karakteristik dewan komisaris dan komite audit terhadap audit fee = The relationship between board of commissioners and audit committee characteristics on audit fee
"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.
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."
Depok: Universitas Indonesia, 2015
S59366
UI - Skripsi Membership  Universitas Indonesia Library
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Khoirina Farina
Pengaruh efektivitas dewan komisaris, dan komite audit, struktur kepemilikan perusahaan, dan kualitas audit terhadap perataan laba = Effect of the effectiveness of the board commissioners, and audit committee, corporate ownership structure, and quality audit on income smoothing
"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
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."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
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Meira Sosroraharjo
Analisis hubungan penghindaran pajak moderasi dewan komisaris dan komite audit terhadap biaya utang = Analyzing the relation of tax avoidance moderating board of commissioners and audit committee on cost of debt
"Skripsi ini menguji hubungan antara penghindaran pajak dengan biaya utang dan juga menganalisis pengaruh Dewan Komisaris dan Komite Audit terhadap hubungan penghindaran pajak dan biaya utang pada perusahaan manufaktur yang terdaftar di BEI tahun 2010−2011, sebanyak 54 perusahaan (108 sampel data) dengan menggunakan model data panel. Hasil dari penelitian ini membuktikan terdapat hubungan negatif antara penghindaran pajak dengan biaya utang pada perusahaan manufaktur yang terdaftar di BEI tahun 2010−2011. Selain itu, penelitian ini juga membuktikan bahwa keberadaan Dewan Komisaris tidak dapat memperkuat hubungan negatif antara penghindaran pajak dan biaya utang sedangkan keberadaan Komite Audit tidak mempengaruhi hubungan antara penghindaran pajak dan biaya utang.
This thesis examines the relation of tax avoidance on cost of debt and analyzing the impact of Board of Commissioners and Audit Committee on the relation of tax avoidance and cost of debt on manufacturing company in BEI in 2010−2011 a total of 54 companies (108 data samples) using a data model panel. The results of this research prove there is a negative relationship between tax avoidance and costs of debt on companies listed on the Stock Exchange in 2010-2011. In addition, this study also proves that the existence of the Board of Commissioners cannot strengthen the negative relationship between tax avoidance and the cost of debt, while the existence of the Audit Committee does not affect the relationship between tax avoidance and the cost of debt."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S52475
UI - Skripsi Membership  Universitas Indonesia Library
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Marganda, Debora
Pengaruh efektivitas dewan komisaris dan komite audit, kepemilikan keluarga, dan transaksi hubungan istimewa terhadap cash conversion cycle = The effect of board of commissioners effectiveness and audit committee effectiveness, family ownership, and related parties transaction on cash conversion cycle
"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.
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."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012
S-Pdf
UI - Skripsi Open  Universitas Indonesia Library
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Muhammad Rizqi Rifianto
Pengaruh karakteristik dewan komisaris dan komite audit terhadap performa bank di Indonesia = The influence of board of commissioner and audit committee characteristics on Indonesian bank performance
"[ 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.
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.]"
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S61690
UI - Skripsi Membership  Universitas Indonesia Library
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Sri Hindarti
Dampak penerapan psak berbasis IFRS terhadap pengaruh keefektifan dewan komisaris dan komite audit pada praktek manajemen laba = The impact of IFRS on the effectiveness of board commissioner and audit committee on earnings management
"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.
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."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S52554
UI - Skripsi Membership  Universitas Indonesia Library
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Simangunsong, R. Oktian T.
Pengaruh efektivitas dewan komisaris dan komite audit terhadap kemungkinan terjadinya fraud = The effect of effectiveness of board of commissioner and audit committee on likelihood of fraud
"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.
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."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Iffah Nabilah Sihab
Analisis efektivitas dewan komisaris, direksi, dan komite audit serta kepemilikan keluarga terhadap kemungkinan terjadinya fraud pada laporan keuangan = Analysis of effectiveness of board of commissioners board of directors audit committee and family ownership on the possibility of financial reporting fraud
"This research aims to analyze the effectiveness of the Board of Commissioners, Board of Directors, and Audit Committee, as well as family ownership in minimizing the possibility of fraud in financial statements.
This study uses a proxy of the Altman Z-Score Model and high debt structure to determine the companies that have the possibility of financial fraud on non-financial companies listed on the Indonesia Stock Exchange in 2012 and 2013.
The results of logit regression model shows that the effectiveness of the Board of Commissioners and Audit Committee does not have a significant impact. However, the effectiveness of Board of Directors and family ownership positively affects the possibility of fraudulent in the financial statements. "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S63349
UI - Skripsi Membership  Universitas Indonesia Library
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Dhestha Sufian Mardiana
Pengaruh market power KAP dan konsentrasi pasar jasa audit terhadap audit fee di Indonesia = The effect of audit company market power and audit market concentration on audit fee in Indonesia
"Kebutuhan akan laporan keuangan yang transparan dan akuntabel membuat sejumlah peraturan mewajibkan perusahaan untuk menyajikan laporan keuangan yang telah di audit. Sehingga, peluang profesi sebagai akuntan publik semakin besar dan menjadikan jumlah kantor akuntan publik (KAP) semakin bertambah. 4 KAP besar yang selama ini menguasai sebagian besar pasar jasa audit menghadapi beberapa pesaing lokal dalam pasar jasa audit di Indonesia, setelah diterapkannya peraturan mengenai rotasi auditor. Penelitian ini bertujuan untuk meneliti pengaruh konsentrasi jasa audit dan market power KAP audit terhadap audit fee di Indonesia. Sample yang digunakan adalah perusahaan klien audit yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Penelitian ini menemukan struktur pasar jasa audit di Indonesia adalah oligopoli lemah, kecuali untuk industri pertambangan yang termasuk oligopoli tinggi. Selain itu, penelitian ini menemukan bahwa pasar jasa audit di Indonesia memiliki tingkat konsentrasi yang rendah. Hal tersebut mengindikasikan bahwa tingkat persaingan jasa audit di Indonesia tinggi. Penelitian ini juga menemukan bahwa market power KAP dan konsentrasi pasar jasa audit berhubungan positif dengan audit fee.
The need for transparant and accountable financial report makes a number of rules require companies to present audited financial report. Furthermore, profession as a public accountant has good opportunity and increase number of public accountant company. Big 4 public accountant companies that controlled most of the audit services market this time faces several local competitors in the audit market in Indonesia, after the implementation of auditor rotation rules. The purpose of this study is to provide empirical evidence about the effect on audit market concentration and audit company?s market power to audit fee in Indonesia. Sample in this study is non-financial listed audit client in Bursa Efek Indonesia in 2012-2014. This study found that audit market structure in Indonesia is low oligopoly, unless minning industry which has high oligopoly. Moreover, this study found that audit market in Indonesia has low concentration level. This evidance are indicating a high audit service competition level in Indonesia. This study also found evidance that audit company?s market power and audit market concentration has positif effect on audit fee in audit market."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S62405
UI - Skripsi Membership  Universitas Indonesia Library
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Bimantiyo
Pengaruh manajemen laba terhadap probabilita kelayakan kredit dengan efektifitas Dewan Komisaris dan komite audit sebagai variabel moderasi = The effect of earning management on credit worthiness with board of commisioners and audit committee as a moderating variabels
"ABSTRAK
Tesis ini membahas pengaruh manajemen laba terhadap probabilita kelayakan
kredit dengan efektifitas dewan komisaris dan efektivitas komite audit sebagai
variabel moderasi. Penetapan kelayakan kredit menggunakan asumsi penilaian
kredit yang dilakukan majalah Infobank 2011. Pengujian hipotesis menggunakan
regresi logistik dengan sampel perusahaan sebanyak 215 perusahaan yang
terdaftar di Bursa Efek Indonesia pada tahun 2010. Tingkat efektivitas dewan
komisaris dan komite audit dikur menggunakan skor yang dikembangkan oleh
Hermawan (2009) dengan karakteristik aktivitas, independensi, kompetensi dan
jumlah anggota.Hasil penelitian ini menunjukkan manajemen laba dapat
meningkatkan probabilita kelayakan kredit, untuk variabel moderasi efektifitas
dewan komisaris memiliki pengaruh namun memperlemah manajemen laba
terhadap probabilita kelayakan kredit,dan untuk efektivitas komite audit tidak
berpengaruh terhadap probabilita kelayakan kredit. Pada pengujian tambahan
dimana variabel tingkat efektivitas dewan komisaris dan komite audit diuji secara
terpisah hasil regresi menunjukkan ting efektivitas komite audit memperlemah
probabilita kelayakan kredit. Hal ini mengindikasikan bahwa pada dasarnya
komite audit merupakan bagian dari dewan komisaris, dan apabila dilihat secara
bersama peran komite audit tidak terlihat secara signifikan.
ABSTRACT
This thesis discusses the effect of earnings management on the probability of
credit worthiness with the effectiveness of the board of commissioners and the
effectiveness of the audit committee as a moderating variable . Determination of
credit worthiness using credit scoring assumptions made Infobank magazine in
2011. Hypothesis testing using logistic regression with the sample companies as
much as 215 companies listed on the Indonesia Stock Exchange in 2010 . The
level of effectiveness of the board of commissioners and audit committee dikur
using scores developed by Hermawan (2009) with characteristic activity ,
independence , competence and membership. Hasil this study indicate earnings
management can increase the probability of credit worthiness , for moderating
variable effectiveness commissioners have yet to weaken the influence of the
earnings management probability of credit worthiness , and to the effectiveness of
the audit committee had no effect on the probability of credit worthiness ,. In
additional tests where the variable level of effectiveness of the audit committee of
the board of commissioners and tested separately ting regression results show the
effectiveness of the audit committee to weaken the probability of credit
worthiness . This indicates that the audit committee is basically a part of the board
of commissioners , and when seen together the role of the audit committee does
not look significantly."
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
T53286
UI - Tesis Membership  Universitas Indonesia Library
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