Pengaruh audit committee dan board characteristic terhadap profitabilitas perusahaan di Indonesia.

DETAIL KOLEKSI

Pengaruh audit committee dan board characteristic terhadap profitabilitas perusahaan di Indonesia.

5.0

Oleh : Lutfi Adnan Affif

Info Katalog

Nomor Panggil : 022161072

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Bachtiar Usman

Subyek : Auditing;Managerial economics

Kata Kunci : board independence, institutional investor, leverage, market to book ratio, market value, profitabil

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2020_TA-2016_MJ_022161072_Halaman-Judul-1.pdf	16
2.	2020_TA-2016_MJ_022161072_Bab-1.pdf	8
3.	2020_TA-2016_MJ_022161072_Bab-2.pdf
4.	2020_TA-2016_MJ_022161072_Bab-3.pdf
5.	2020_TA-2016_MJ_022161072_Bab-4.pdf
6.	2020_TA-2016_MJ_022161072_Bab-5.pdf
7.	2020_TA-2016_MJ_022161072_Daftar-Pustaka-1docx.pdf
8.	2020_TA-2016_MJ_022161072_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengetahui pengaruh komite audit dan board characteristic terhadap profitabilitas. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014 â€“ 2018. Variabel independen dalam penelitian ini adalah dewan independensi, investor institusi, komite audit dengan latarbelakang keuangan, ukuran audit komite, ukuran dewan , dan variabel kontrol book to market ratio, harga saham, leverage, return on asset serta variabel dependen profitabilitas. Jumlah sampel pada penelitian ini adalah sebanyak 80 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Berdasarkan hasil perhitunagn regresi data panel menunjukkan bahwa dewan independensi, leverage, market to book ratio dan return on asset memiliki pengaruh positif terhadap profitabilitas. Sedangkan harga saham dan investor institusi memiliki pengaruh negatif terhadap profitabilitas. Serta komite audit dengan latarbelakang keuangan, ukuran audit komite, ukuran dewan tidak memiliki pengaruh terhadap profitabilitas. Hasil penelitian ini diharapkan dapat memberikan masukan bagi perusahaan dan investor agar mempertimbangkan dewan independensi, leverage, market to book ratio, return on asset karena akan meningkatkan profitabilitas.

T his Research aims to determine the effect of audit committee and board characteristic on profitability. Sample used in this research were manufacturing firms listed on Indonesia Stock Exchange in the period 2014 â€“ 2018. The independent variables are audit committee financial expertise, audit committee size, board size, board independence, institutional investor and control variable are market value, leverage, book to market ratio, return on asset and dependent variable is profitability. The number of the samples in this research are 80 manufacturing firms by using purposive sampling technique. Based on the results of panel data regression model indicates that board independence, leverage, market to book ratio and return on asset has a positive impact on profitability. Institutional investor and market value has a negative impact on profitability. Audit committee financial expertise, audit committee size, board size, has no effect on profitability. The results of this research are expected to be the reference for companies and investors to pay attention to that board independence, leverage, market to book ratio and return on asset because it can increase profitability.