KARAKTERISTIK KOMITE AUDIT DAN KUALITAS LAPORAN KEUANGAN SELAMA PROSES ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Hariyati, Sari Dwi (2016) KARAKTERISTIK KOMITE AUDIT DAN KUALITAS LAPORAN KEUANGAN SELAMA PROSES ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study is to examine the influence of audit committee characteristics on financial reports quality during IFRS process adoption. Committee audit characteristic in this study used the expertise of audit committee members of the financial sector and the number of audit committee meetings. Financial statement quality used two measurements are relevant and reliability. The predicted value (earning predictability) as a proxy of relevant and absolute discretionary accrual (modified jones model) as a proxy of reliability. The samples used were 105 companies listed on the Indonesia Stock Exchange in 2010-2013, using purposive sampling method. Cut-offs for the prior period to the adoption of IFRS (2010-2011) and after the adoption of IFRS (2012-2013). Samples were then analyzed using multiple regression analysis. The results of this analysis indicate that the expertise of audit committee members of the financial sector and the number of audit committee meetings not significantly affect relevance. Furthermore, the expertise of audit committee members of the financial sector and the number of audit committee meetings have have negative effect on earnings management, as an indicator of the relibility of financial reports. Results of the analysis for comparison for during IFRS adoption process shows that the expertise of audit committee in ensuring the relevance financial statements lower in the period following the significant revisions to PSAK. While, for the meetings of audit committee in ensuring financial statements relevance is higher in the period after the significant revisions to PSAK. In addition, the expertise of audit committee members of the financial sector and the number of audit committee meetings in ensuring financial statements reliability is higher in the period after the significant revisions to PSAK. Keywords: characteristics of the audit committee, the qualitative characteristics of financial reports quality, relevance, reliability, and IFRS.

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Thesis (S1)

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