Pengaruh efektifitas dewan komisaris, efektifitas komite audit dan kualitas audit terhadap relevansi nilai other comprehensive income oci = The effect of the effectiveness of board commissioner the effectiveness of audit committee and audit quality on the value relevance of other comprehensive income oci / Eunike Johanna Sitorus / Eunike Johanna Sitorus
Sitorus, Eunike Johanna;
Ratna Wardhani, supervisor; Desi Adhariani, supervisor; Sidharta Utama, examiner; Aria Farah Mita, examiner
([Publisher not identified]
, 2016)
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ABSTRAK Penelitian 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. ABSTRACT This 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. |
 T46273-Eunike Johanna Br. Sitorus.pdf :: Unduh T46273-Eunike Johanna Br. Sitorus.pdf :: Unduh
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| No. Panggil : | T46273 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2016 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xii, 90 pages : illustration ; 28 cm + appendix, |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| T46273 | 15-17-235926323 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20432400 |
