FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS KOMITE AUDIT
Abstract: This study aims to
analyze the factors influencing the audit committee quality. The analysis used
independent variable of independent commissioner, competency commissioner,
commissioner activity, commissioner size, leverage, the existence of a Big Four
auditor, managerial ownership, institutional ownership. And then, company size
as control variable. The dependent
variable is audit committee quality.
The statistic method to test the hypotheses is multiple linear
regression. The sample used is secondary data from the Indonesia Stock Exchange
(BEI) is a company's annual report in 2012. Samples were taken at random from
the 403 non-financial companies. Eighty non-financial companies designated as
the calculation formula Babbie.
The results of this research indicate that independent commissioner,
competency commissioner, commissioner activity, commissioner size, leverage,
the existence of a Big Four auditor, institutional ownership is significantly
positive influence the quality of the audit committee. Furthermore, managerial
ownership is significantly negative influence the quality of the audit
committee. While the leverage does not have a significant influence on the
quality of the audit committee.
Penulis: Lies Setyo Sri
Rahayu, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141062
