AKBAR, ADHARUL (2017) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL.PDF Restricted to Registered users only Download (5MB) |
Abstract
This research aims to examine and to know the influence of the size of the Audit Committee, the number of Meetings of the Audit Committee the Audit Committee Financial Expertise, partially to the disclosure of intellectual capital in the company's financial sector with the independence of the Audit Committee and the company's Size as variable control. The population of the research was the financial sector Company listed on the BEI 2013-2015 period. The sample of this research as much as 123 of the financial statements of the company's Financial Sector 41 meets the criteria of sampling with a period of observation for 3 years. This research using quantitative methods. The design of this research consists of descriptive and causal design. Methods of analysis used in this study is the analysis of Multiple Regression Statistical Software program by using Statistical Package for Social Science (SPSS) 20 is used as a tool to test the hypothesis in this study. Based on the results of the data processing, note the value of the Adjusted R Square of 0.147. This shows that the variations on the intellectual capital Disclosure variable can be explained by 14.7% of the variable Size of the Audit Committee, the number of Meetings of the Audit Committee, the Audit Committee Financial Expertise and independence of the Audit Committee and the company's Size as variable control while the rest is explained by other variables that are not included in this research model. Hypothesis test results, note that the size of the Audit Committee and the number of the Audit Committee meeting are significantly has effect against the disclosure of intellectual capital partially. While the Audit Committee Financial Expertise have no effect against the disclosure of intellectual capital partially on the company's financial sector
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk meneliti dan mengetahui pengaruh Ukuran Komite Audit, Jumlah Rapat Komite Audit, Keahlian Keuangan Komite Audit secara parsial terhadap Pengungkapan Modal Intelektual pada Perusahaan Sektor Keuangan dengan Independensi Komite Audit dan Ukuran Perusahaan sebagai variabel kontrol. Populasi penelitian adalah Perusahaan Sektor Keuangan yang tercatat di BEI periode 2013-2015. Sampel penelitian ini sebanyak 123 laporan keuangan dari 41 Perusahaan Sektor Keuangan yang memenuhi kriteria sampling dengan periode pengamatan selama 3 tahun. Penelitian ini menggunakan metode kuantitatif. Desain penelitian ini terdiri dari desain deskriptif dan desain kausal. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda dengan menggunakan program statistik Software Statistical Package for Social Science (SPSS) 20 digunakan sebagai alat bantu untuk menguji hipotesis dalam penelitian ini. Berdasarkan hasil pengolahan data, diketahui nilai Adjusted R Square sebesar 0.147. Hal ini menunjukkan bahwasanya variasi pada variabel Pengungkapan Modal Intelektual dapat dijelaskan sebesar 14,7% oleh variabel Ukuran Komite Audit, Jumlah Rapat Komite Audit, Keahlian Keuangan Komite Audit dan Independensi Komite Audit dan Ukuran Perusahaan sebagai variabel kontrol sedangkan sisanya dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini. Hasil uji hipotesis, diketahui bahwa Ukuran Komite Audit dan Jumlah Pertemuan Komite Audit berpengaruh signifikan terhadap Pengungkapan Modal Intelektual secara parsial. Sedangkan Keahlian Keuangan dalam Komite Audit tidak berpengaruh terhadap Pengungkapan Modal Intelektual secara parsial pada Perusahaan Sektor Keuangan. | |||||||||
| 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 07:09 | |||||||||
| Last Modified: | 30 Sep 2021 07:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1866 |
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