CD Tesis

Pengaruh Efektivitas Komite Audit Terhadap Kualitas Laporan Keuangan

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This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the company's financial reports on the IDX website and annual reports of companies that had been listed on the IDX in 2018. The research population was all manufacturing companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 96 companies and the analysis technique used was multiple regression.
The results proved that the expertise of the audit committee had effect on the quality of financial statements, the audit committee charter had effect on the quality of financial statements, the total of audit committees had effect on the quality of financial statements, the audit committee meeting had effect on the quality of financial statements.
Keywords: the quality of financial reports, audit committee expertise, audit committee charter, total of audit committees, audit committee meetings.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0056)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 102 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0056)

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

FATAH

Versi lain/terkait

Lampiran Berkas

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