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"Penelitian bertujuan untuk menguji pengaruh karakteristik komite audit (independensi komite audit, kompetensi komite audit, aktivitas komite audit) serta karakteristik perusahaan (kepemilikan manajerial..."

"Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan yang telah diaudit. Faktor-faktor tersebut dilihat dari karakteristik perusahaan, auditor eksternal dan komite audit, dengan ukuran perusahaan, rasio leverage dan rasio return of asstes (ROA) sebagai variabel kontrol. Sampel yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2012-2014. Fokus penelitian ini adalah pengaruh karakteristik perusahaan, peranan auditor eksternal dan komite audit dalam mengurangi asymmetric information, dimana laporan keuangan yang tepat waktu dapat mengurangi asymmetic information tersebut.Hasil penelitian ini menunjukan bahwa ukuran komite audit mempengaruhi ketepatan waktu pelaporan keuangan, dimana semakin besar ukuran komite audit dan komite audit expert dapat mengurangi audit report lag. Ukuran KAP mempengaruhi ketepatan waktu pelaporan keuangan, dimana perusahaan yang diaudit KAP big 4 memiliki kecenderungan lebih lama menerbitkan audit reportnya.

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The purpose of this research is to study the factors affecting timeliness of audited financial reporting. Those factors are company's chracteristics, external auditor, and audit committee, while in this Research, company size, leverage ratio, and return of assets (ROA) ratio are control variables. Samples are all manufacturing companies listed in Indonesia Stock Exchange during 2012-2014. Focus of this research is to examine the effect of company's charateristics, roles of external audit, and audit committee in decreasing asymmetric information. Which in this case, timeliness of audited financial reporting is able to decrease asymmetric information.

Result of this research shows that size of audit committee is significant and has a negative effect of timeliness of audited financial reporting timeliness. On other hand, while size of external auditor is significant, it has a positive effect on timeliness of financial reporting."

"[ABSTRAKPSAK mengatur mengenai tata cara pengakuan dan pencatatan akuntansi di Indonesia. Setiap praktik akuntansi yang dilakukan oleh perusahaan, pada akhirnya, harus dicatat sesuai dengan peraturan PSAK yang berlaku. Auditor bertugas membantu, menyusun, dan mengawasi praktik akuntansi perusahaan agar benar sebagaimana mestinya. Studi ini membahas praktik akuntansi yang terjadi di PT A terkait kegiatan investasi PT A. Praktik kegiatan akuntansi salah satu akun investasi PT A ini akan membahas juga beberapa aspek lain terkait dengan kajian utama diantaranya transaksi pertukaran aset nonmoneter yang muncul terkait kegiatan investasi serta konflik kepentingan yang terjadi diantara manajemen, komite audit dan auditor eksternal.

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ABSTRACTPSAK regulates the procedures for recognition of accounting records in Indonesia. Each accounting practices conducted by the company, in the end, must be recorded in accordance with PSAK applicable regulations. Auditor help company to prepare and oversee the company's accounting practices in order to correct as it should be. The case study discusses the accounting practices that occur in PT A-related investment activities of one PT A. Practice false accounting activities or investment account of PT A of this study will be with several other issues including non-monetary asset exchange transaction arising out of investment activities as well as potential conflicts of interest between management, the audit committee and external auditors. , PSAK regulates the procedures for recognition of accounting records in Indonesia. Each accounting practices conducted by the company, in the end, must be recorded in accordance with PSAK applicable regulations. Auditor help company to prepare and oversee the company's accounting practices in order to correct as it should be. The case study discusses the accounting practices that occur in PT A-related investment activities of one PT A. Practice false accounting activities or investment account of PT A of this study will be with several other issues including non-monetary asset exchange transaction arising out of investment activities as well as potential conflicts of interest between management, the audit committee and external auditors. ]"

"Penelitian ini bertujuan untuk mengetahui apakah karakteristik dewan komisaris yang terdiri dari independensi , tingkat kehadiran rapat komisaris independen, dan jumlah dewan komisaris dapat mempengaruhi kompetensi komite audit. Penelitian ini mengukur kompetensi komite audit dengan menggunakan skor dari Hermawan (2009), yang mengukur kompetensi Komite Audit berdasarkan pengetahuan akuntansi komite audit dan umur seorang komite audit. Selain itu, penelitian ini juga ingin melihat pengaruh dari kepemilikan keluarga, kepemilkan asing, kompleksitas perusahaan, dan ukuran perusahaan terhadap kompetensi komite audit. Pengujian hipotesis dilakukan dengan menggunakan regresi linear berganda, dengan total observasi 507 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2011. Hasil penelitian ini menunjukkan bahwa hanya jumlah Dewan Komisaris dan ukuran perusahaan berpengaruh positif terhadap kompetensi Komite Audit. Sementara itu, tingkat kehadiran rapat komisaris independen dan kompleksitas perusahaan tidak berpengaruh terhadap kompetensi komite audit.

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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."

"ABSTRACTPenelitian ini bertujuan untuk melihat pengaruh dari karakteristik komite audit terhadap luas pengungkapan forward-looking pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Karakteristik yang diuji adalah keahlian komite audit, frekuensi rapat komite audit, dan ukuran komite audit. Untuk mengukur luas pengungkapan forward-looking, penelitian ini melakukan content analysis menggunakan checklist yang berisi 22 butir pengungkapan forward-looking. Sampel pada penelitian ini berjumlah 285 perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Hasil penelitian ini menunjukkan bahwa keahlian akuntansi, keahlian keuangan, frekuensi rapat komite audit, dan ukuran komite audit memiliki pengaruh positif yang signifikan terhadap luas pengungkapan forward-looking.

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ABSTRACTThe purpose of this study is to investigate the impact of audit committee characteristics on forward looking disclosure in non financial companies listed on Indonesian Stock Exchange in 2015. Characteristics of Audit Committee that examined are audit committee expertise, frequency of meeting, and audit committee size. Forward looking disclosure is measured using content analysis based on checklist consisted of 22 forward looking items. There are 285 non financial companies listed in Indonesian Stock Exchange in 2015 used as sample for this research. The result show accounting expertise, financial expertise, frequency of meeting, and audit committee size have positive impact on the extent of forward looking disclosure."

"Penelitian ini meneliti pengaruh kualitas komite audit yang diukur dari independensi, keahlian di bidang akuntansi dan keuangan, jumlah rapat, dan jumlah anggota, terhadap kualitas pelaporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi. Pengukuran kualitas pelaporan keuangan menggunakan tiga dimensi yaitu persistensi, prediktabilitas, dan rata-rata, dan spesialisasi industri. Hasil dari penelitian ini menunjukkan bahwa secara umum independensi, serta keahlian di bidang akuntansi dan keuangan berpengaruh positif terhadap kualitas pelaporan keuangan. Jumlah rapat tidak berpengaruh signifikan terhadap kualitas laporan keuangan dan jumlah anggota berpengaruh negatif terhadap kualitas laporan keuangan. Kualitas audit dengan pengukuran tipe auditor eksternal secara umum memperkuat hubungan antara kualitas komite audit dengan kualitas laporan keuangan, sedangkan biaya audit rata-rata dan spesialisasi industri relatif lemah dalam mempengaruhi hubungan antara kualitas komite audit dan kualitas laporan keuangan dari sampel perusahaan yang terdaftar di BEI tahun 2008 dan 2009.

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The purpose of this research is to examine and investigate the impact of audit committee quality measured by audit committee independence, audit committee financial expertise, number of meeting, and audit committee size on the quality of company financial reporting with audit quality as a moderating variable. This research uses three measurements for financial reporting quality which are persistency, predictability, and conservatism whereas audit quality measured by auditor types, weighted audit fees, and industry specialization. The results of this research prove that, in general, audit committee independence and financial expertise give positive impact on financial reporting quality. Number of meeting does not give significant impact. Meanwhile, audit committee size has a negative correlation with financial reporting quality in general. Audit quality as a moderating variable which measured by external auditor types, in general, strengthens the relationship between audit committee quality and financial reporting quality, while weighted audit fee and industry specialization relatively weak influence the relationship between audit committee quality and financial reporting quality from all companies listed in Indonesia Stock Exchange for the year 2008 and 2009."

"Penelitian ini menganalisis pengaruh karakteristik dewan komisaris dan komite audit terhadap kualitas audit di Indonesia. Penelitian ini merupakan penelitian kuantitatif metode studi empiris dengan data sekunder. Sampel yang digunakan dalam penelitian ini bersifat strongly balanced, sebanyak 805 firm year. Sampel tersebut merupakan data perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020, kecuali sektor keuangan. Proksi pengukuran kualitas audit dalam penelitian ini adalah akrual diskresioner, yang diukur dengan modified Jones model (Dechow et al., 1995). Hasil penelitian ini menunjukkan bahwa keahlian hukum komite audit berpengaruh positif signifikan terhadap kualitas audit. Penelitian ini juga menemukan bahwa ukuran dewan komisaris, gender dewan komisaris, independensi dewan komisaris, keahlian industri komite audit, dan gender komite audit tidak berpengaruh signifikan terhadap kualitas audit. Studi ini memiliki beberapa implikasi, terutama bagi regulator di Indonesia sebagai bahan pertimbangan bagi reformasi kebijakan di masa yang akan datang.

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This study analyzes the effect of the characteristics of commissioners and audit committees on audit quality in Indonesia. This research is a quantitative research with empirical study method with secondary data. The sample used in this study is strongly balanced, amounting to 805 firm years. The sample is data from companies listed on the Indonesia Stock Exchange in 2016-2020, excluding financial sector. The proxy for measuring audit quality in this study is discretionary accruals, as measured by the modified Jones model (Dechow et al., 1995). The results of this study indicate that the legal expertise of the audit committee has a significant positive effect on audit quality. This study also found that the size of the board of commissioners, the gender of the board of commissioners, the independence of the board of commissioners, the industry expertise of the audit committee, and the gender of the audit committee have no significant effect on audit quality.This study has several implications, especially for regulators in Indonesia as a consideration for future policy reforms."

"Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik dewan komisaris dan komite audit terhadap konservatisme akuntansi. Variabel independen yang digunakan terdiri dari independensi dewan komisaris, ukuran dewan komisaris, frekuensi rapat dewan komisaris, kepemilikan saham komisaris, dan frekuensi rapat komite audit. Sampel yang digunakan dalam penelitian ini adalah 187 perusahaan publik non-keuangan yang terdaftar di Bursa Efek Indonesia untuk periode 2012-2014. Dengan menggunakan metode akrual untuk mengukur konservatisme, penelitian ini menunjukkan bahwa karakteristik dewan komisaris dan komite audit tidak berpengaruh signifikan terhadap konservatisme akuntansi. Namun, melalui pengujian robustness dengan menggunakan metode pasar, frekuensi rapat dewan komisaris memiliki pengaruh positif signifikan terhadap konservatisme akuntansi.

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This study aims to determine the effect of the characteristics of board of commissioners (BOC) and audit committee on accounting conservatism. The independent variables utilized in this study consist of the BOC independence, BOC size, frequency of BOC meetings, BOC ownership, and frequency of audit committee meetings. The samples used in this study were 187 non-financial public companies listed in the Indonesian Stock Exchange for the period 2012- 2014. By using the accrual method to measure the conservatism, this study showed that the characteristics of BOC and audit committee have no significant effect on accounting conservatism. However, by using the market based measurement for robustness test, the result showed that frequency of BOC meetings has a positive significant effect on accounting conservatism."

"[ ABSTRAK Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.

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ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"