Analisis Pengaruh Kegiatan dan Ukuran Anggota Komite Audit terhadap Kualitas Pengendalian Internal di Perusahaan yang Terdaftar di Bursa Efek Indonesia

Jeslyn, Jeslyn (2019) Analisis Pengaruh Kegiatan dan Ukuran Anggota Komite Audit terhadap Kualitas Pengendalian Internal di Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Studi ini memiliki tujuan untuk menganalisa pengaruh kegiatan dan ukuran anggota komite audit terhadap kualitas pengendalian internal di perusahaan yang terdaftar di Bursa Efek Indonesia. Kualitas pengendalian internal merupakan variabel dependen. Rapat anggota komite, ukuran auditor eksternal, kepemilikan manajerial, ukuran dewan direksi, dan komisaris independen merupakan variabel independen. Terdapat financial distress, ukuran perusahaan dan leverage sebagai variabel kontrol. Penelitian berisi data laporan tahunan dari 447 perusahaan yang terdaftar di Bursa Efek Indonesia dimulai dari tahun 2013 hingga tahun 2017 dimana sampel secara total berjumlah sebanyak lima tahun. Hasil studi ini menunjukkan bahwa rapat anggota komite audit, kepemilikan manajerial, komisaris independen, dan ukuran auditor eksternal berdampak signifikan positif. Ukuran dewan direksi berpengaruh signifikan negatif. Adanya implementasi pengendalian internal yang baik, perusahaan memiliki kepercayaan lebih dari investor dan para pengguna informasi. ********************************************************************** This study has a purpose to analyze the effect of audit committee activity and size on internal control quality in companies listed on Indonesia stock exchange. Internal control quality as the dependent variables. Audit committee meeting, external auditor, managerial ownership, board size, and board independence are the independent variables. There are financial distress, firm size and leverage as the control variables. The research consists data of annual reports from 447 companies listed on the Indonesia Stock Exchange started from year 2013 to year 2017 which is in total 5 years of sampling. The results of this study shows that audit committee meeting, managerial ownership, independent commissioner and external auditor size have significant positive effect. Board of director has significant negative effect. With a good implementation of internal control company has more trust from investor and information user.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Internal control quality, audit committee activity, and auditor size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 09:40
Last Modified: 05 Oct 2020 07:36
URI: http://repository.uib.ac.id/id/eprint/1900

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