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Abstrak :
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.

Abstrak :
ABSTRAK
Penelitian 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.

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ABSTRACT
The 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.

Abstrak :
ABSTRAK
Penelitian 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 .

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ABSTRACT
This 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.

Abstrak :
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.