PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH INDONESIA DAN MALAYSIA TAHUN 2014-2022

ATMAJA, ZAKIA ZALSABILA and Aspahani, Aspahani and Kusumawardani, Media (2025) PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH INDONESIA DAN MALAYSIA TAHUN 2014-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of board size, board presence, board financial expertise, board sharia expertise, independent board of commissioners, audit committee size, audit committee financial expertise, and audit committee sharia expertise on financial statement quality. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia, the company's annual report. The population of this study is Islamic Commercial Bank companies in Indonesia and Malaysia for the period 2014-2022. Sampling using purposive sampling technique with a total sample of 21 companies with a total data of 164 samples. The analysis technique used is the multiple linear regression method using the SPSS version 22 program. The results of this study indicate that the size of the board of commissioners, sharia expertise of the board of commissioners, and the size of the audit committee affect the quality of financial statements. While the presence of the board of commissioners, financial expertise of the board of commissioners, independent board of commissioners, financial expertise of the audit committee, and sharia expertise of the audit committee have no effect on the quality of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Board of Commissioners Size, Board of Commissioners Attendance, Board of Commissioners Expertise, Independent Board of Commissioners, Audit Committee Size, Audit Committee Expertise, Financial Statement Quality.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zakia Zalsabila Atmaja
Date Deposited:	21 Jan 2025 04:33
Last Modified:	21 Jan 2025 04:33
URI:	http://repository.unsri.ac.id/id/eprint/165857

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