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"ABSTRAKTujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh manajerial overconfidence terhadap biaya audit di negara-negara ASEAN. Penelitian ini juga menguji peran komite audit pada hubungan antara manajerial overconfidence dan biaya audit di negara-negara ASEAN. Manajer yang terlalu percaya diri cenderung melebih-lebihkan proyeksi arus kas di masa depan tetapi meremehkan dampak dari kejadian buruk sehingga meningkatkan risiko audit bagi auditor. Sebaliknya, biaya audit untuk perusahaan dengan manajer yang terlalu percaya diri akan lebih rendah jika manajer meminta lebih sedikit ruang lingkup audit karena rasa percaya diri yang tinggi dalam pelaporan keuangan perusahaan mereka atau keinginan untuk mengurangi pengawasan auditor atas praktik akuntansi agresif. Sampel dalam penelitian ini adalah perusahaan yang publik yang terdaftar di 5 negara ASEAN: Indonesia, Malaysia, Singapura, Filipina, dan Thailand dari 2014 hingga 2016. Hasil penelitian menunjukkan bahwa manajerial over confidence berpengaruh positif pada biaya audit. Tidak ada bukti bahwa komite audit mampu berperan sebagai pemoderasi pengaruh manajerial overconfidence terhadap biaya audit.

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ABSTRACTThe purpose of this study is to provide empirical evidence about the effect managerial overconfidence on audit fee in ASEAN countries. This research also examines the role of the audit committee on the relationship between managerial overconfidence and audit fee in ASEAN countries. Overconfident managers tend to overestimate the projected future cash flows of projects but underestimate the impact of adverse events which will increase the audit risk. Conversely, audit fees for companies with an overconfident manager will be lower if managers demand less audit services due to either hubris in their companies rsquo financial reporting or a desire to reduce auditor scrutiny over aggressive accounting practices. Sample in this study are listed firms in 5 ASEAN countries Indonesia, Malaysia, Singapore, Philippine, and Thailand from 2014 to 2016 with purposive sampling method. The result of the study showed that managerial overconfidence has positive effect on audit fee. There is no evidence that audit committees are can act as a moderating the effect of managerial overconfidence on audit fee, so investors need to consider the impact of managerial overconfidence in corporate decision making. This research is expected to be used as empirical evidence and reference in subsequent research and complementing previous research results related to managerial overconfidence and audit fee."

"ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh manajerial overconfidenceterhadap imbal jasa audit di Indonesia. Penelitian ini juga menguji pengaruhkomite audit sebagai variabel pemoderasi dampak manajerial overconfidenceterhadap imbal jasa audit di Indonesia. Manajerial overconfidence adalah manajeryang memprediksi arus kas yang terlalu optimistis atau terlalu meremehkankemungkinan rugi perusahaan. Sampel yang digunakan adalah perusahaan yangterdaftar di Bursa Efek Indonesia pada tahun 2014 dan 2015. Hasil penelitian inimenunjukan bahwa manajerial overconfidence terbukti berpengaruh negatifterhadap imbal jasa audit di Indonesia karena hubris effect atas pelaporankeuangan mendominasi efek risiko pelaporan keuangan. Komite audit tidakterbukti mampu berperan sebagai pemoderasi pengaruh manajerial overconfidenceterhadap imbal jasa audit di Indonesia.

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ABSTRACTThis purpose of this study is to provide empirical evidence about the effectmanagerial overconfidence on audit fee in Indonesia. This research also examinesthe influence of audit committee as the moderator effect of managerialoverconfidence on audit fee in Indonesia. Managerial overconfidence is managerstend to overestimate the projected future cash flows of projects but underestimatethe impact of adverse events. Sample in this study is listed firms on IndonesiaStock Exchange on 2014 and 2015. This result showed that managerialoverconfidence has negative effect on audit fee in Indonesia because the hubriseffect dominates the financial reporting risk effect. There is no evidence that auditcommittee can act as a moderating effect of managerial overconfidence on auditfee in Indonesia."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Efektivitas peran komite audit dinilai berdasarkan aktivitas, ukuran dan kompetensi komite audit. Kualitas akrual diukur menggunakan model Dechow dan Dichev (2002) dan dimodifikasi oleh McNichols (2002) dan Francis et al. (2005). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data Bursa Efek Indonesia dengan sampel sebanyak 114 perusahaan manufaktur untuk periode 2008 – 2010. Berdasarkan hasil pengujian, ditemukan bahwa variabel kualitas audit berpengaruh signifikan terhadap kualitas akrual, dan variabel efektivitas peran komite audit berpengaruh signifikan terhadap kualitas akrual. Variabel proporsi komisaris independen tidak berpengaruh signifikan terhadap kualitas akrual, namun apabila perhitungan proporsi komisaris independen disesuaikan dengan masa jabatan anggota komisaris independen, maka variabel tersebut menunjukkan pengaruh signifikan terhadap kualitas akrual.

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ABSTRACTThe aim of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regression. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality have a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality."

"ABSTRACTPenelitian ini bertujuan untuk melihat pengaruh dari karakteristik komite audit terhadap luas pengungkapan forward-looking pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Karakteristik yang diuji adalah keahlian komite audit, frekuensi rapat komite audit, dan ukuran komite audit. Untuk mengukur luas pengungkapan forward-looking, penelitian ini melakukan content analysis menggunakan checklist yang berisi 22 butir pengungkapan forward-looking. Sampel pada penelitian ini berjumlah 285 perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Hasil penelitian ini menunjukkan bahwa keahlian akuntansi, keahlian keuangan, frekuensi rapat komite audit, dan ukuran komite audit memiliki pengaruh positif yang signifikan terhadap luas pengungkapan forward-looking.

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ABSTRACTThe purpose of this study is to investigate the impact of audit committee characteristics on forward looking disclosure in non financial companies listed on Indonesian Stock Exchange in 2015. Characteristics of Audit Committee that examined are audit committee expertise, frequency of meeting, and audit committee size. Forward looking disclosure is measured using content analysis based on checklist consisted of 22 forward looking items. There are 285 non financial companies listed in Indonesian Stock Exchange in 2015 used as sample for this research. The result show accounting expertise, financial expertise, frequency of meeting, and audit committee size have positive impact on the extent of forward looking disclosure."

"Penelitian ini bertujuan untuk mengevaluasi implementasi pedoman komite audit sektor publik di Kementerian Keuangan. Penelitian ini menggunakan pendekatan studi kasus kualitatif, termasuk analisis dokumen primer dan wawancara terstruktur dan semi terstruktur pada Komite Audit dan Inspektorat Jenderal Kementerian Keuangan. Dengan menggunakan pedoman best practice Audit and Risk Assurance Committee Handbook dari H.M. Treasury dan Independent Audit Committee in Public Sector Organizations dari IIA sebagai tolok ukur, penelitian ini menemukan bahwa Kementerian Keuangan telah membentuk komite audit sesuai dengan pedoman yang mengatur tentang elemen dan prinsip komite audit sektor publik. Hasil penelitian ini mengindikasikan bahwa masih terdapat ruang perbaikan untuk menyempurnakan implementasi, terkait dengan mandat, komposisi, persyaratan kapabilitas, peran dan tanggung jawab, kinerja, serta komunikasi dan pelaporan komite audit di sektor publik berdasarkan pedoman best practice. Penelitian ini juga memberikan gambaran atas ruang perbaikan yang dapat dilaksanakan dalam perwujudan mandat Komite Audit Kementerian Keuangan. Penelitian ini dapat menjadi salah satu referensi dalam membuat peraturan dan pedoman pembentukan komite audit pada organisasi sektor publik (pemerintah) sesuai dengan tata kelola sektor publik.

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While prior studies on audit committees have focused on the private sector, this is the first research on audit committees focusing on the public sector in Indonesia. This paper aims to evaluate the implementation public sector audit committee guidelines in Ministry of Finance Audit Committee as government. This paper utilizes a case study approach, including analysis of primary documents, also structured and semi-structured interviews the Ministry of Finance Audit Committee and parties directly involved. Using best practice guidelines for public sector audit committees, namely H.M. Treasury's Audit and Risk Assurance Committee Handbook and the IIA's Independent Audit Committees in Public Sector Organizations as benchmarks, this paper finds that Ministry of Finance established an audit committee in accordance with the guidelines governing the principles and elements of public sector audit committees. Nonetheless, there is still room for improvement to refine the implementation of the audit committee. This research is expected to provide recommendations for the improvement of regulations related to the mandate, composition, capability requirements, role and responsibility, performance, also communicate and reporting of the Audit Committee in the public sector based on the best practice guidelines. This research also provides an overview of the room for improvement that can be implemented in realizing the mandate of the Ministry of Finance Audit Committee. This research can also be a reference in making regulations and guidelines for the formation of audit committees in public sector organizations (government) in accordance with public sector governance."

"[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukurberdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadapmanajemen laba dengan peran status (lulusan universitas elit, tingkat gelarpendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemenlaba diukur dengan menghitung abnormal akrual menggunakan model Kasznik(1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba.

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, The aim of this research is to examine the impact of financial expertise audit

committee measured by audit committee experience in accounting, supervision,

financial on earnings management with the role of status (elite university, degree

education, and multiple directorship) as a moderating variable. This research use

measurement discretionary accruals for earnings management with use model

Kasznik (1999). The result of this research shows that audit commite financial

expertise has no significant impact on earnings management. Audit committee

status higher in management status also relatively no influence the impact of

financial literacy audit committee and earnings management.]"

"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.

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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."

"ABSTRAKPenelitian ini meneliti bagaimana relevansi nilai dari informasi komponenkomponenother comprehensive income (OCI) yang dilaporkan. KomponenkomponenOCI tersebut kemudian diklasifikasikan menjadi komponen yang lesssubjective dan komponen yang more subjective. Komponen OCI yang dianggapless subjective adalah komponen unrealized gain and loss dari marketablesecurities/asset available for sale. Komponen yang dianggap more subjectiveadalah nilai total dari komponen lainnya selain dari komponen unrealized gainand loss dari komponen marketable securities/asset available for sale. Variabelmoderasi yang digunakan dalam penelitian ini adalah kualitas audit, efektifitasdewan komisaris dan efektifitas komite audit. Dengan adanya kualitas audit yangbaik dan dewan komisaris dan komite audit yang efektif diharapkan dapatmeningkatkan relevansi nilai dari komponen OCI. Pada komponen OCI yangmore subjective diharapkan kualitas audit, efektifitas dewan komisaris danefektifitas komite audit memiliki pengaruh yang lebih besar dalam meningkatkanrelevansi nilai dari komponen tersebut.

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ABSTRACTThis research studies the value relevance of the reported other comprehensiveincome components (OCI). The components of other comprehensive income thenare classified into less and more subjective components. OCI components whichis considered as less subjective component is unrealized gain and losses frommarketable securities/asset available for sale. OCI components which areconsidered as more subjective components are sum of OCI components other thanunrealized gain and losses from marketable securities/asset available for sale.Moderating variables which are used in this study are audit quality, theeffectiveness of board commissioner and the effectiveness of audit committee.Good audit quality, effective board commissioner and effective audit committeeare expected to improve the value relevance of OCI components. For moresubjective OCI components, it is expected that audit quality, the effectiveness ofboard commissioner and the effectiveness of audit committee have greaterinfluence."

"[ 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.]"