Image of Pengaruh Komite Dewan Komisaris Dan Piagam Audit Internal Terhadap Corporate Governance Perception Index Dengan Three Lines Model Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Mengikuti Corporate Governance Perception Index (CGPI) Awards dan Terdaftar di BEI Periode 2017-2022)
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Pengaruh Komite Dewan Komisaris Dan Piagam Audit Internal Terhadap Corporate Governance Perception Index Dengan Three Lines Model Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan yang Mengikuti Corporate Governance Perception Index (CGPI) Awards dan Terdaftar di BEI Periode 2017-2022)

Good corporate governance is a process and structure applied in running a company, with the main aim of increasing shareholder value in the long run, while still paying attention to the interests of other stakeholders. This study aims to provide empirical evidence on the influence of the board of commissioners committee and internal audit charter on the Corporate Governance Perception Index moderated by the three lines model. The objects of this study are companies listed on the Indonesia Stock Exchange for the period 2017-2022 and participated on the Corporate Governance Perception Index Awards 2018-2023 as a form of assessment by The Indonesian Institute of Corporate Governance, an independent institution that conducts dissemination activities and development of corporate governance in Indonesia. The sampling method used is purposive sampling which is based on predetermined criteria. The variables and indicators used are the committee of the board of commissioners which is measured by the level of meeting attendance, independence, and number of trainings. Then, the variables of the internal audit charter are measured with completeness based on the regulations of the Institute of Internal Auditors. The hypotheses in this study were tested with descriptive statistics and moderation regression analysis methods. The results of the statistical T-test without moderation variables show that all independent variables affect the Corporate Governance Perception Index, but the result of the statistical test show that there are 2 measurements in the committee of the board of commissioners that cannot be moderated by the three lines model, namely independence and training.

Keywords : Good Corporate Governance, Corporate Governance Perception Index, Board of Commisioners Committee , Internal Audit Charter, Three Lines Model

Ketersediaan
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Perpustakaan Universitas Riau 2002112551
2002112551
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112551
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112551
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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