Image of Pengaruh karakteristik dewan komisaris, struktur kepemilikan dan kompleksitas perusahaan terhadap kompetensi komite audit

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Pengaruh karakteristik dewan komisaris, struktur kepemilikan dan kompleksitas perusahaan terhadap kompetensi komite audit

This study aims to investigate the influence of board commissioners characteristics such as independency of Board of Commisioners, the number of Independent Commisioner‟s meeting attendance, the Boardsize on Competency of Committee Audit. Committee Audit competency is measured by using scoring method from Hermawan (2009) who used Audit Committee‟s knowledge in accounting and the age of Audit Commitee in order to measure the competency of Audit Committee Furthermore, this study aims to investigate the influence of family ownership, foreign ownership, the complexity of the company, and firm size on competency Audit Committee. This study uses double linear regression with 507 companies which is listed in BEI during 2010-2011 as observations. Based on this research, the Boardsize positively and significantly influences the competency of Audit Commitee. Meanwhile, the number of independent commisioner‟s meeting attendance and complexity are negatively influences the competency of Audit Committee. Ada tabel

Ketersediaan

Call NumberLocationAvailable
8244PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Ownership structure
Audit Committee
Board commissioners
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 93 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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