Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKPenelitian ini bertujuan untuk mengetahui adanya pengaruh komisaris independen, reputasi auditor eksternal dan komite audit terhadap Internet Reporting of Strategic Information IRSI . Terdapat 14 item terkait dengan pengungkapan IRSI. Sampel yang digunakan 235 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia di tahun 2014.Hasil pengujian menunjukkan bahwa Internet Reporting of Strategic Information IRSI berpengaruh positif terhadap variabel proporsi dewan komisaris independen, auditor eksternal dan kualitas komite audit. Sedangkan variabel jumlah rapat dewan komisaris berpengaruh negatif terhadap Internet Reporting of Strategic Information IRSI .

---

ABSTRACTThis thesis aims to provide empirical evidence of the effect of independent commisioner, external auditor and audit committe on Internet Reporting of Strategic Information IRSI . Based on the samples of 235 firm year listed companies on the Indonesian Stock Exchange on 2014.The results of this study show that board of independent commisioner size, auditor external and audit committe quality has a positive effect on Internet Reporting of Strategic Information IRSI . The findings also show that on Internet Reporting of Strategic Information IRSI is negatively and significantly correlated with the frequency of board of commisioner meetings."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik komite audit terhadap kinerja perusahaan pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Karakteristik komite audit dilihat dari ukuran komite audit, keahlian keuangan komite audit, dan aktivitas komite audit. Kinerja perusahaan diukur menggunakan Return on Equity ROE , Return on Asset ROA , dan Earning per Share EPS . Sampel yang digunakan dalam penelitian ini berjumlah 327 perusahaan non-finansial dan diolah dengan regresi pada STATA. Hasil penelitian menunjukkan bahwa karakteristik komite audit yaitu ukuran komite audit, keahlian keuangan komite audit dan aktivitas komite audit bernilai positif signifikan terhadap kinerja perusahaanpada tiga model penelitian.

---

ABSTRACTThe purpose of this study to know the effect of audit committee characteristicson the non financial firm performance in listed on Indonesia Stock Exchange in 2015. Audit committee characteristics measured by audit committee size, audit committee financial expertise, and audit committee activity. Firm performance is measured by Return on Equity ROE , Return on Asset ROA , and Earning per Share EPS . Sample consist of 327 non financial companies listed on Indonesia Stock Exchange in 2015, analyzed using regression on STATA. The result of study is audit committee size, audit committee financial expertise and audit committee activity has significant positive effect on the performance in three study model. "

"ABSTRAKSkripsi ini bertujuan untuk mengetahui efektivitas komite audit dan komposisi dewankomisaris terhadap pemilihan auditor eksternal. Penelitian ini merupakan penelitiankuantitatif dengan metode regresi logistik untuk mengetahui pengaruh masing-masingvariabel independen terhadap variabel dependen. Penilaian efektivitas komite auditdilakukan dengan melakukan skoring. Komposisi dewan komisaris diukur dari proporsikomisaris independen, diversitas gender, proporsi komisaris yang memiliki rangkapjabatan serta ukuran dewan komisaris. Berdasarkan hasil dari penelitian ini disimpulkanbahwa efektivitas komite audit dan proporsi komisaris dengan rangkap jabatan memilikipengaruh positif sementara kehadiran komisaris wanita berpengaruh negatif terhadappemilihan auditor eksternal berkualitas. Variabel lain yang berpengaruh positif adalahukuran perusahaan dan profitabilitas, sementara leverage tidak berpengaruh terhadappemilihan auditor eksternal."

---

""ABSTRACT"This study examines the impact of the effectiveness and composition oaudit committeefboard of commissioners on external auditor choice. This study is a quantitative withlogistic regression method to see the influence each independent variable to the dependentvariable. The effectiveness of audit committee is measured with scoring of auditcommittee. The proxies for the composition of board of commissioners consist ofproportion of independent commissioner, gender diversity, proportion of board ofcommisioner with interlocks, total of the board of commisioner members. The result showsthat the audit committee effectiveness and proportion of board of commissioner withinterlocks have positive impact meanwhile the presence of women in board ofcommissioner has negative impact on external auditor choice. The other variables that havepositive impact are firm size and profitability, meanwhile leverage doesn rsquo t have impact onexternal auditor choice."

"Penelitian ini bertujuan untuk menguji pengaruh karakteristik dari Komite Audit perusahaan terhadap kepatuhan pengungkapan wajib pada laporan tahunan perusahaan. Penelitian menggunakan sampel 148 perusahaan publik non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015. Hasil penelitian menyimpulkan bahwa frekuensi pertemuan Komite Audit memiliki hubungan positif signifikan terhadap tingkat pengungkapan wajib. Tingkat kehadiran Komite Audit, Tenure Komite Audit dan proporsi Komisaris Independen tidak ditemukan hubungan yang signifikan.

---

This study aimed to examine the effect of the characteristics or the effectiveness of the Audit Committee on compliance of mandatory disclosure. The study used 148 non financial public companies listed on the Indonesia Stock Exchange in 2015 as sample. The result of the study shows that, frequency of meetings of Audit Committee has positively associated with level of mandatory disclosure. The level of attendance, Tenure Committee and percentage of Independent Commissioner are insignificant."

"Tesis ini bertujuan untuk menguji pengaruh proporsi komisaris independen, efektivitas komite audit, kualitas audit eksternal dan pengungkapan Islamic Social Reporting terhadap nilai perusahaan. Efektivitas komite audit diukur berdasarkan skor yang dikembangkan oleh Hermawan (2009) dan Anggraini dan Utama (2013), berdasarkan aktivitas, jumlah anggota serta kompetensi. Kualitas auditor eksternal diukur berdasarkan ukuran KAP big four dan non big four. Pengungkapan Islamic Social Reporting diukur berdasarkan skor yang dikembangkan oleh Othman dan Thani (2009) dan Lestari (2013) melalui indeks ISR. Nilai perusahaan diukur berdasarkan Price to Book Value (PBV). Metode analisis menggunakan regresi linier berganda. Tesis ini menggunakan data empiris Bursa Efek Indonesia dengan sampel 75 perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia periode 2011 sampai dengan 2013. Hasil dari penelitian ini yaitu proporsi komisaris independen dan efektivitas komite audit tidakberpengaruh terhadap nilai perusahaan. Kualitas audit eksternal dan pengungkapan Islamic Social Reporting berpengaruh terhadap nilai perusahaan.

---

The purposes of this thesis is to examine the influence of the proportion of independent commissioners, audit committee effectiveness, an external auditors

quality and the disclosure of Islamic Social Reporting on company value. The audit committee effectiveness is measured by using the audit committee scores which developed by Hermawan (2009) and Anggraini and Utama (2013), based on the activity, size and competence. An audit quality is measured by size of the external auditor, KAP big four and non big four. The disclosure of Islamic Social Reporting measured by a score developed by Othman and Thani (2009) and Lestari (2013) through the ISR index. Value company is measured based on Price to Book Value (PBV). Analysis used is multiple linier regressions. This thesis uses Indonesia Stock Exchanges empirical data with 75 sample from Indonesia

Sharia Stock Index for 2011 to 2013 period. The result of this research is the proportion of independent commissioners and audit committee effectiveness have no an influence on company value. The audit quality and the disclosure of Islamic Social Reporting have an influence on company value."

"Penelitian ini bertujuan menguji pengaruh efektivitas dewan komisaris, komite audit dan struktur kepemilikan terhadap biaya jasa audit. Sampel penelitian terdiri dari 192 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 dan 2015 yang mengungkapkan biaya jasa auditnya. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris tidak terbukti memiliki pengaruh terhadap biaya jasa audit, namun efektivitas komite audit berpengaruh positif terhadap biaya jasa audit. Kepemilikan keluarga berpengaruh positif terhadap biaya jasa audit, sedangkan kepemilikan manajerial berpengaruh negatif terhadap biaya jasa audit. Kepemilikan asing tidak terbukti berpengaruh terhadap biaya jasa audit.

---

This research aims to investigate the effect of board of commissioner's effectiveness, audit committee's effectiveness and ownership structure on audit fee. The sample of this study consists of 192 non financial companies which are listed in Bursa Efek Indonesia for period 2014 and 2015 with audit fee disclosure.

The result shows that board of commissioner's effectiveness has no effect on audit fee, but audit committee's effectiveness has positive effect on audit fee. Family ownership has positive effect on audit fee, while managerial ownership has negative effect on audit fee. Foreign ownership has not proven to affect the audit fee."

"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.

---

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."

"Penelitian ini bertujuan untuk memberikan bukti empiris atas pengaruh efektivitas Board of Directors (BoD) dan komite audit terhadap biaya ekuitas perusahaan secara langsung dan secara tidak langsung melalui pengungkapan voluntary Integrated Reporting (IR). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel. Sampel yang digunakan sebanyak 373 perusahaan (firm-year) yang terdaftar di IIRC network database dengan tiga tahun pengamatan yaitu dari tahun 2015 sampai dengan 2017. Analisis data dan pengujian hipotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa efektivitas BoD dan komite audit baik secara langsung maupun tidak langsung, pengaruhnya tidak signifikan terhadap biaya ekuitas perusahaan, namun pengungkapan IR secara voluntary memiliki pengaruh yang negatif dan signifikan terhadap biaya ekuitas. Dan secara keseluruhan penelitian ini menemukan bahwa pengungkapan IR secara voluntary tidak dapat memediasi pengaruh efektivitas BoD dan komite audit terhadap biaya ekuitas, karena efektivitas BoD dan komite audit yang memang tidak terbukti memiliki pengaruh secara langsung terhadap biaya ekuitas.

---

This study aims to provide empirical evidence on the effect of of Board of Directors (BoD) effectiveness and audit committees on the cost of equity both directly and indirectly through voluntary Integrated Reporting (IR). This research is a quantitative study using panel data. The sample used was 373 firms (firm-years) that were registered in the IIRC network database with three years of observation, from 2015 to 2017. Analysis of data and hypothesis testing using Structural Equation Modeling (SEM). The results of this study indicate that BoD and audit committee effectiveness, both directly and indirectly, have no significant effect on cost of equity, however voluntary IR has a negative and significant effect on cost of equity. Comprehensively this study found that voluntary IR disclosures could not mediate the effect of the BoD and audit committee effectiveness on cost of equity, because the effectiveness of BoD and audit committees were not proven to have a direct influence on cost of equity."

"Penelitian ini dilakukan untuk meneliti pengaruh dari auditor spesialisasi industri, efektifitas dewan komisaris, efektifitas komite audit, dan penerapan PSAK 50/55 (revisi 2006) terhadap audit delay pada industri perbankan yang terdapat di Indonesia pada tahun 2009 sampai tahun 2010. Penelitian ini juga meneliti apakah dewan komisaris dan komite audit memoderasi hubungan auditor spesialisasi industri dengan audit delay, serta meneliti apakah auditor spesialisasi industri, komite audit, dan dewan komisaris memoderasi hubungan penerapan PSAK 50/55 (revisi 2006) dengan audit delay. Audit delay merupakan salah satu ukuran yang menggambarkan efisiensi audit dan kualitas laba (timeliness). Auditor spesialisasi industri dan penerapan PSAK 50/55 (revisi 2006) berpengaruh positif terhadap audit delay. Sedangkan dewan komisaris dan komite audit berpengaruh negatif terhadap audit delay. Dewan komisaris dan komite audit tidak terbukti dapat memperkuat pengaruh negatif hubungan auditor spesialisasi industri dengan audit delay. Kemudian auditor spesialisasi industri, dewan komisaris, dan komite audit tidak terbukti dapat memperlemah pengaruh positif hubungan penerapan PSAK 50/55 (revisi 2006) dengan audit delay.

---

The study was conducted to examine the effect of auditor industry specialization, the effectiveness of the board of directors, audit committee effectiveness, and the application of PSAK 50/55 (revised 2006) on audit delay in the banking industry from 2009 until 2010. The study also examined whether the board and audit committee moderates the relationship between auditor specialization industry and audit delay, and examine whether auditor specialization industry, audit committee and board of commissioners moderates the relationship between the application of PSAK 50/55 (revised 2006) and audit delay.

Audit delay is describing the efficiency of audit and earnings quality (timeliness). Auditor specialization industry and the application of PSAK 50/55 (revised 2006) has a positive effect on audit delay. While the board and audit committee has a negative influence on audit delay. Board and audit committee are not shown to amplify the negative effect of relationship between auditor specialization industry and audit delay. Then auditor specialization industry, board of commissioners, and the audit committee has not been proven to weaken the positive effect of the relationship between the application of PSAK 50/55 (revised 2006) and audit delay."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Efektivitas peran komite audit dinilai berdasarkan aktivitas, ukuran dan kompetensi komite audit. Kualitas akrual diukur menggunakan model Dechow dan Dichev (2002) dan dimodifikasi oleh McNichols (2002) dan Francis et al. (2005). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data Bursa Efek Indonesia dengan sampel sebanyak 114 perusahaan manufaktur untuk periode 2008 – 2010. Berdasarkan hasil pengujian, ditemukan bahwa variabel kualitas audit berpengaruh signifikan terhadap kualitas akrual, dan variabel efektivitas peran komite audit berpengaruh signifikan terhadap kualitas akrual. Variabel proporsi komisaris independen tidak berpengaruh signifikan terhadap kualitas akrual, namun apabila perhitungan proporsi komisaris independen disesuaikan dengan masa jabatan anggota komisaris independen, maka variabel tersebut menunjukkan pengaruh signifikan terhadap kualitas akrual.

---

ABSTRACTThe aim of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regression. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality have a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality."