CD Skripsi
Pengaruh Ukuran Komite Audit, Keahlian Keuangan Komite Audit Dan Frekuensi Pertemuan Komite Audit Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2020)
ABSTRACT
This study aims to investigate the extent firm performance in the context Indonesia Stock Exchange. It also empirically examines the impact of audit committee size, audit committee financial expertise, and audit committee meeting and firm performance. Firm performance used measurement TobinsQ. Regression analysis using panel is under taken to analyze the potential impact of audit committee attributes on firm performance. The regression analysis used stata 17, identified audit committee size and audit committee financial expertise to be significantly and positively associated with firm performance. On the other hand, regular audit committee meeting to have had a significant negative impact on firm performance. The study contributes to be the literature on firm performance. First, it demonstrates the extent to which the performance of basic and chemical industrial companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on firm performance by using a single focus on firm performance measurement and specifically audit committees that were previously tested non-specifically. Third, the study is anticipated to provide feedback to basic and chemical industrial companies regulators. Finally, the study raises some issues of interest to other researchers who are currently or intend to conduct research in this area
Keywords: Audit Committee Size, Audit Committee Financial Espertise, Audit Committee Meeting, Firm Performance
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