PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)TAHUN 2016
| Main Author: | ANGRIANI, MIMI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1922/1/PENGARUH%20KARAKTERISTIK%20KOMITE%20AUDIT%20TERHADAP%20KUALITAS%20LAPORAN%20KEUANGAN%20PERUSAHAAN%20PERBANKAN%20YANG%20TERDAFTAR%20DI%20BURSA%20EFEK%20INDONESIA%20%28BEI%29TAHUN%202016.PDF https://eprints.untirta.ac.id/1922/ |
Daftar Isi:
- The amount of responsibility held by management makes the quality of financial statements are often influenced by management motives to achieve corporate goals. This study aims to examine the effect of the audit committee's characteristics with the independence, size and expertise on the quality of financial statements projected with profit predictability, conservatism and timeliness of financial statements. Data analysis using multiple linear regression. The population of the study were 43 banking companies listed on the Indonesia Stock Exchange in the period of 2016. Using purposive technique side samples obtained 39 companies. The result of the study shows that the audit committee size has an effect on the profit predictability and the independence of the audit committee influences the conservatism. While the independence and expertise of the committee has no effect on profit predictability or timeliness. The size and expertise of the audit committee also has no effect on both profit predictability and conservatism.