Penelitian terbaru

PENENTU FREKUENSI RAPAT KOMITE AUDIT: Bukti Pelaksanaan Corporate Governance di Indonesia

Abstract

This study aims to determine the audit committee meeting frequency. This study uses 151 company go public in 2009 with purposive sampling method. The test data using multiple regression models with the help of SPSS version 16.00. This research proved that the company’s financial characteristics, ownership structure and industry type influence the frequency of audit committee meetings. However, this study failed to prove the influence of the characteristics of the audit committee and board to the audit committee meeting frequency. The results indicate that the implementation mechanism of the audit committee and board in Indonesia is still limited to just a formality for the fulfillment of regulations and no effect on monitoring, performance, and firm value.

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