Pengaruh komite audit dan pengungkapan enterprise risk management terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014 -2016
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File Repositori
Nomor Panggil : 2018_TA_AK_023164071
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Sekar Mayangsari
Subyek : Management accounting;Frequency relation of audit committee meetings with financial performance
Kata Kunci : the frequency of audit committee meetings, the role of the audit committee, the disclosure of enterp
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2018_TA_AK_023164071_Halaman-judul.pdf | 19 | |
| 2. | 2018_TA_AK_023164071_Bab-1.pdf | 12 | |
| 3. | 2018_TA_AK_023164071_Bab-2.pdf |
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| 4. | 2018_TA_AK_023164071_Bab-3.pdf |
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| 5. | 2018_TA_AK_023164071_Bab-4.pdf |
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| 6. | 2018_TA_AK_023164071_Bab-5.pdf | 3 |
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| 7. | 2018_TA_AK_023164071_Daftar-pustaka.pdf | 3 | |
| 8. | 2018_TA_AK_023164071_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh komite audit dan pengungkapan enterprise risk management terhadap kinerja keuangan. Variabel independen yang digunakan dalam penelitian ini terdiri dari frekuensi rapat komite audit, peran komite audit, dan pengungkapan enterprise risk management. Sedangkan, variabel dependennya adalah kinerja keuangan yang dihitung melalui return on assets. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang digunakan dalam penelitian ini sebanyak 43 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014 – 2016. Pengujian hipotesis menggunakan analisis regresi data panel dengan model fixed effect.Hasil penelitian menunjukkan bahwa frekuensi rapat komite tidak memiliki pengaruh terhadap kinerja keuangan perusahaan. Namun, peran komite audit dan pengungkapan enterprise risk management memiliki pengaruh negatif signifikan terhadap kinerja keuangan perusahaan. Pengimplementasian peran komite audit dan pengungkapan enterprise risk management akan menciptakan tata kelola perusahaan yang baik, sehingga akan menambah kualitas laporan keuangan yang dihasilkan serta mengurangi terjadinya fraud.
T his research aims to examine and analyze the effect of committee audit and disclosure of enterprise risk management to financial performance. The independent variables used in this research are the frequency of audit committee meetings, the role of the audit committee, and the disclosure of enterprise risk management. Whereas, the dependent variable is financial performance calculated through Return On Assets (ROA). This research used purposive sampling method with the number of samples used in this research as many as 43 manufacturing companies listed in Indonesia Stock Exchange (IDX) for 2014 – 2016 periods. Hypothesis testing in this research used panel data regression with fixed effect model.The results show that the frequency of audit committee meetings has no effect on the financial performance. However, the role of audit committee and disclosure of enterprise risk management has significant negative effect on the financial performance. Implementing the role of the audit committee and the disclosure of enterprise risk management will create a good corporate governance which will increase the quality of the financial report and reducing fraud.
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