PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN
| Main Author: | Rihal Amru, Nikitta |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1865/1/PENGARUH%20KARAKTERISTIK%20KOMITE%20AUDIT%20DAN%20KUALITAS%20AUDIT%20TERHADAP%20PROFITABILITAS%20PERUSAHAAN%20%28STUDI%20.PDF https://eprints.untirta.ac.id/1865/ |
Daftar Isi:
- The purpose of this study is to determine the effect of audit committee characteristics and audit quality on corporate profitability. Profitability of the company as a dependent variable is measured by using ROA (Return on Assets). While the characteristics of the audit committee as an independent variable consists of the size of the audit committee as measured by the number of audit committee members, the composition of the audit committee is measured by the percentage of audit committee members who are independent of the total members of the audit committee, the frequency of audit committee meetings is measured by the number of meetings Held annually, and the ability of the audit committee is measured by the number of members with financial knowledge. The last independent variable is audit quality measured by dummy variable that is if banking company use KAP BIG 4 value 1 and KAP non BIG 4 value is 0. Samples used are banking companies listed on Indonesia Stock Exchange in period 2011-2015. Method of sampling by using purposive sampling. The type of data used is secondary data. In this study, out of a total sample of 155, only 100 samples could meet the required sample requirements. Based on the result of hypothesis testing, it was found that audit committee size, audit committee composition, and audit quality had significant effect to company profitability. While the frequency of audit committee meetings and audit committee competence has no significant effect on the profitability of the company.