ANALISIS KEEFEKTIFAN FUNGSI KOMITE AUDIT: STUDI PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
The existence of audit committee functions to support good corporate governance is mainly to protect the interests of owners in terms of the quality of financial information, adherence to regulations, and internal control. However, during this, the audit committee is deemed not to function effective...
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Main Authors: | , |
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Format: | Theses and Dissertations NonPeerReviewed |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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Subjects: | |
Online Access: | https://repository.ugm.ac.id/129990/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70399 |
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Institution: | Universitas Gadjah Mada |
Summary: | The existence of audit committee functions to support good corporate governance
is mainly to protect the interests of owners in terms of the quality of financial
information, adherence to regulations, and internal control. However, during this,
the audit committee is deemed not to function effectively. Therefore, in this study,
the researcher intends to measure and analyze the effectiveness of audit committee
functions. In this study, will be presented on the reasons for the presence of audit
committee, the function and role of the audit committee, defining of audit
committee effectiveness, and analysis of the results of the audit committee
effectiveness measurement in Indonesia. The method used to measure the audit
committee effectiveness with a list of questions was compiled based on the
research of DeZoorts et al and combined with a list of questions IICD enhanced
Hermawan and Bapepam � LK regulations . The audit committee effectiveness
variables measured in this study is the composition, authority, human resources,
and activities. The measurement results were analyzed using descriptive statistical
analysis methods. Discussion of the results showed that the effectiveness of the
audit committee of listed companies in Indonesia Stock Exchange has been quite
effective in carrying out its functions. However, there are still deficiencies in the
audit committee charter and the amount of resources owned by the company's
audit committee studied. By looking at these results, the companies surveyed
expected to increase the effectiveness of its audit committee, especially in the case
of the audit committee charter and resources as has been required by Bapepam -
LK. In addition, Bapepam - LK is expected to be more active socializing issued
regulations and more firmly against companies that violate and / or not applying
the regulations. |
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