PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN
ABSTRACT: This study examines
financial difficulties can occur if the auditcommittee does not perform its
roles and responsibilities effectively. Theperformance of an audit committee
can be measured by its characteristics,including the size, independence,
activity of the audit committee, and thecompetencies of audit committee
members. Based on the discussion of researchresults described above, then there
are some implications found and can addinformation for the company, investors
and other parties associated with thecompany's activities. The results conclude
that the size of the auditcommittee, the independence of the audit committee
and the financialknowledge of audit committee members can not prove a
significant influenceon financial difficulties. This research proves that the
existence of women in gender audit committee is able to avoid the company from
financialdifficulties. The frequency of meetings of audit committee members can
proveto have a significant negative effect on the financial difficulty. This is
because the frequency of meetings of members of the audit committee has arole
in changing the pattern of management behavior and communicationamong members
more structured so that the company's condition will notexperience financial
difficulties.
Keywords: audit committee,
gender, the frequency of meetings, financial difficulties
Penulis: Sari Rahmadhani
Kode Jurnal: jpmanajemendd170419
