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Pengaruh kualitas komite audit dan independensi auditor eksternal terhadap kelemahan pengendalian internal
This study examines the impact of audit committee quality and auditor independence on internal control weaknesses based on regulations in Indonesia. The study uses a sample of 47 manufacturing companies in the Indonesia Stock Exchange during the period 2008. The results show that internal control weaknesses which measure by five elements of COSO indicated firms are less likely to be identified with internal control weakness if their audit committees have financial expertise or more specifically have accounting financial expertise. Audit committee education has negative and significant influence to internal control weaknesses. Meanwhile, audit committee size and meeting do not have significant influence on internal control weaknesses. There is no significant impact of public accountant tenure with internal control weaknesses. In addition, firm which hire BIG 4 auditor is less likely to have internal control problems. Whereas, internal control weaknesses which measure by ISO indicate that audit committee size have positive influence and audit committee meeting have negative influence on internal control weaknesses. But audit committee expertise and education have no influence on internal control weaknesses. In addition, auditor independence has the same result between ISO and COSO?s measurement.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7095 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Internal control Audit committees Auditor independence |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 82 p. : il ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |