Rihal Amru, Nikitta (2017) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN (STUDI .PDF Restricted to Registered users only Download (3MB) |
Abstract
The purpose of this study is to determine the effect of audit committee characteristics and audit quality on corporate profitability. Profitability of the company as a dependent variable is measured by using ROA (Return on Assets). While the characteristics of the audit committee as an independent variable consists of the size of the audit committee as measured by the number of audit committee members, the composition of the audit committee is measured by the percentage of audit committee members who are independent of the total members of the audit committee, the frequency of audit committee meetings is measured by the number of meetings Held annually, and the ability of the audit committee is measured by the number of members with financial knowledge. The last independent variable is audit quality measured by dummy variable that is if banking company use KAP BIG 4 value 1 and KAP non BIG 4 value is 0. Samples used are banking companies listed on Indonesia Stock Exchange in period 2011-2015. Method of sampling by using purposive sampling. The type of data used is secondary data. In this study, out of a total sample of 155, only 100 samples could meet the required sample requirements. Based on the result of hypothesis testing, it was found that audit committee size, audit committee composition, and audit quality had significant effect to company profitability. While the frequency of audit committee meetings and audit committee competence has no significant effect on the profitability of the company.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini yaitu untuk mengetahui pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas perusahaan. Profitabilitas perusahaan yaitu sebagai variabel dependen diukur dengan menggunakan ROA (Return on Assets). Sementara karakteristik komite audit sebagai variabel independen terdiri dari ukuran komite audit yang diukur dengan jumlah anggota komite audit, komposisi komite audit diukur dengan persentase anggota komite audit yang independen terhadap jumlah seluruh anggota komite audit, frekuensi pertemuan komite audit di ukur dengan jumlah pertemuan atau rapat yang diadakan pertahun, dan kemampuan komite audit diukur dengan jumlah anggota yang memiliki pengetahuan keuangan. Variabel independen yang terakhir yaitu kualitas audit diukur dengan variabel dummy yaitu jika perusahaan perbankan menggunakan KAP BIG 4 nilainya 1 dan KAP non BIG 4 nilainya 0. Sampel yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2011- 2015. Metode pengambilan sampel dengan menggunakan purposive sampling. Jenis data yang dipakai adalah data sekunder. Dalam penelitian ini, dari total sampel sebanyak 155, hanya 100 sampel yang dapat memenuhi persyaratan sampel yang diperlukan. Berdasarkan hasil dari pengujian hipotesis, ditemukan bahwa ukuran komite audit, komposisi komite audit, dan kualitas audit berpengaruh signifikan terhadap profitabilitas perusahaan. Sedangkan frekuensi pertemuan komite audit dan kompetensi komite audit tidak berpengaruh signifikan terhadap profitabilitas perusahaan. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 30 Sep 2021 07:06 | |||||||||
| Last Modified: | 30 Sep 2021 07:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1865 |
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