Analisis Pengaruh Tata Kelola dan Peranan Auditor terhadap Pengendalian Internal pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia

Ernawati, Ernawati (2016) Analisis Pengaruh Tata Kelola dan Peranan Auditor terhadap Pengendalian Internal pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia. Masters thesis, Universitas Internasional Batam.

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Abstract

This research aims on analyzing the good corporate governance which is measured by audit committee size, audit committee who are deemed as a financial expertise, board size, and family ownership whereas the role of auditor is measured by auditor size of big 4 and big 6, auditor change, and audit tenure. The research populations were taking from the financial and annual reports of nonfinancial and non-govermental family firms listed in Indonesia Stock Exchange in the period 2010 until period of 2014. Using the purposive sampling method, the samples which meet the requirements for this research are 125 firms or 625 observations data. The statistical method used to test the hypothesis of the research is a panel regression analysis. The observations data are then analyzed using both Statistical Product and Service Solutions version 21st (SPSS 21) and Eviews 7. The result indicates that audit committee size, board size, family ownership, big 4 auditor, and audit tenure are significant positive related to internal control. However this research found that audit committee who are deemed as a financial expertise, big 6 auditor, and auditor change are not significantly related to internal control in family firms listed in Indonesia Stock Exchange.

Item Type: Thesis (Masters)
Uncontrolled Keywords: internal control, audit committee, financial expert, board size, family ownership, auditor size, audit tenure
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Master of Management
Depositing User: Rio Gusma Hendra
Date Deposited: 11 Jun 2026 08:49
Last Modified: 11 Jun 2026 08:49
URI: http://repository.uib.ac.id/id/eprint/6691

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