PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN

Jeremy Ulysses Pandapotan, - (2023) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara karakteristik komite audit dengan kinerja perusahaan. Karakteristik komite audit terdiri dari ukuran komite audit, latar belakang pendidikan komite audit, frekuensi rapat komite audit, dan gender komite audit. Kinerja Perusahaan diukur menggunakan BOPO (Beban Operasional terhadap Pendapatan Operasional) sebagai salah satu rasio khusus untuk mengukur kinerja perbankan. Penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 - 2022 sebagai sampel dengan menggunakan regresi data panel untuk menguji hipotesis. Temuan penelitian ini menunjukan bahwa latar belakang komite audit dapat mempengaruhi kinerja perusahaan yang diukur menggunakan BOPO. Sedangkan ukuran komite audit, frekuensi rapat komite audit, dan gender komite audit tidak berpengaruh terhadap kinerja perusahaan. This study aims to examine the relationship between the characteristics of the audit committee and company performance. The characteristics of the audit committee consist of the size of the audit committee, the educational background of the audit committee, the frequency of audit committee meetings, and the audit committee's gender. Company performance is measured using BOPO (Operating Expenses to Operating Income) as a special ratio to measure banking performance. This study uses banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 - 2022 as a sample using panel data regression to test the hypothesis. The findings of this study indicate that the background of the audit committee can influence company performance as measured using BOPO. Meanwhile, audit committee size, frequency of audit committee meetings, and audit committee gender have no effect on company performance.

Item Type: Thesis (S1)
Additional Information: ID SINTA Dosen Pembimbing: Agus Widarsono: 5993330
Uncontrolled Keywords: Ukuran Komite Audit, Latar Belakang Pendidikan Komite Audit, Frekuensi Rapat Komite Audit, Gender Komite Audit, Kinerja Perusahaan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Jeremy Ulysses Pandapotan
Date Deposited: 21 Sep 2023 08:46
Last Modified: 21 Sep 2023 08:46
URI: http://repository.upi.edu/id/eprint/107293

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