PENGARUH KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK SYARIAH DI INDONESIA DAN MALAYSIA

SARI, VINA YUNITA and Meutia, Inten and Kusumawardani, Media (2022) PENGARUH KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK SYARIAH DI INDONESIA DAN MALAYSIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners in controlling the company's financial reporting process. This research is conducted in order to analyze the effect of audit committee on financial reporting quality. The audit committee is measured based on its characteristics that include the accounting expertize of audit committee members (X1), the size of audit committee (X2), the gender of audit committee (X3) and the number of meetings of audit committee (X4). The quality of financial as the dependent variable is measured by discretionary accrual. The samples of this study are Islamic bank in Indonesia and Malaysia during 2015-2020 with purposive sampling method obtained as many as 74 research samples. Data analysis was carried out using SPSS tools with multiple linear regression analysis methods. The results of the analysis found that audit committee gender has significant positive affect on financial reporting quality, while the accounting expertize, size, and number of meeting of audit committee positive and insignificant affect on financial reporting quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	keahlian akuntansi, ukuran, gender, jumlah rapat, kualiatas laporan keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 27120 not found.
Date Deposited:	18 Jan 2023 08:01
Last Modified:	18 Jan 2023 08:01
URI:	http://repository.unsri.ac.id/id/eprint/86630

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