Image of Pengaruh Karakteristik Komite Audit Terhadap Kualitas Pelaporan Keuangan (Studi Empiris Pada Perusahaan Indeks Saham Lq 45 Bursa Efek Indonesia Tahun 2017)
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Pengaruh Karakteristik Komite Audit Terhadap Kualitas Pelaporan Keuangan (Studi Empiris Pada Perusahaan Indeks Saham Lq 45 Bursa Efek Indonesia Tahun 2017)

ABSTRACT

The purpose of this research is to empirically examine the influence of audit committee characteristics on financial reporting quality. Audit committee characteristics measurement uses the size of audit committee, frequency of meeting of audit committee, accounting and financial expert of audit committee, and audit committee tenure. The population in this research is companies listed on the LQ45 Indonesia Stock Exchange (IDX) period 2017 which amount 45 companies. The sampling method is saturation sampling that is entire population is used. The results of this study indicate that size of audit committee, accounting and financial expert of audit committee, and audit committee tenure have an influence on financial reporting quality, while the frequency of meeting of audit committee has no influence on financial reporting quality. Keywords: Size, frequency of meeting, accounting and financial expert, audit tenure, financial reporting quality

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0308)
02 03. 119 (0308)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0308)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xiii, 64 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0308)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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