CD Tesis

Pengaruh Karakteristik Komite Audit Dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Transportasi Dan Real Estate Di Indonesia

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Financial performance is a form of official or legal business carried out by
a company to evaluate the efficiency and effectiveness of the company's activities
that have been carried out. During the Covid-19 period, a survey conducted by
the BPS-RI showed that the transportation and real estate sector had the highest
percentage that experienced a stoppage of operations before the adaptation to
new habits, thus affecting the company's financial performance.
The purpose of this research is to analyze the influence of audit committee
characteristics and intellectual capital on the financial performance of
transportation and real estate companies in Indonesia. This study analyzes the
effect of audit committee financial expertise, audit committee size, audit
committee meetings and intellectual capital on the financial performance of
transportation and real estate companies. The population in this study are all
transportation and real estate companies listed on the Indonesian stock
exchange. The sampling method used was purposive sampling. So that there were
80 companies that met the criteria and became the research sample. The data
analysis technique uses multiple linear regression.
The test results show that the audit committee's financial expertise has no
positive effect on the financial performance of transportation and real estate
companies in Indonesia, while audit committee size, audit committee meetings
and intellectual capital have a positive effect on the financial performance of
transportation and real estate companies in Indonesia. The results of this study
are expected to provide an overview of the important role of the audit committee
and the importance of managing intellectual capital in companies.
Key Words : Audit Committee, Intellectual Capital, Financial Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246426

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246426

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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