EFEKTIVITAS PERAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2016

HAFRIAH, RIZ and Mukhtaruddin, Mukhtaruddin and Saftiana, Yulia (2018) EFEKTIVITAS PERAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2016. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to evaluate the effectiveness of audit committee role related to the ability of profit quality in moderating the influence of the effectiveness audit committee role that was judged by the competence of accounting and finance, meeting frequency, and measurement of audit committee through corporation value. The population of this research was family corporation listed in Indonesian stock exchange (BEI) during 2008 - 2016 period of time. Determination of the sample in this research was conducted by using purposive sampling method. The test of hyothesis was using multiple regression analysis. This research was unable to prove the influence of audit committee role effectiveness which was mentioned by accounting competence, meeting frequency, and measurement of audit committee through corporation value. Profit quality that was mentioned by profit management could moderate the influence of audit committee role. Nevertheless, this research was unable to prove the ability of profit quality moderation in the influence of audit committee role that was consist of accounting and finance competence and meeting frequency audit committee through corporation value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Effectiveness, audit committee, profit quality, corporation value, family corporation
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	04 Sep 2019 02:53
Last Modified:	04 Sep 2019 02:53
URI:	http://repository.unsri.ac.id/id/eprint/6185

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