PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (STUDI PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2007 – 2010)

  • Sri Lismawati Akademi Akuntansi (AKTAN) Boekittinggi

Abstract

The study aimed to analyze the effect of audit committee characteristic on financial performance of banks listed in Indonesia stock exchange therefore, audit quality is used size, audit committee independent, and bacground of audit commitee, The population in this study are all listed company on the stock exchange.The agency theory are used to underpin the relationership 25 banks sample in this study using purposive sampling technique. Analysis data techniques used Moderation in this study in Regression Analysis (MRA) with the dta processing E-views., The population in this study are all listed company on the stock exchange.The sample in this study using purposive sampling technique. Analysis data techniques used Moderation in this study in Regression Analysis (MRA) with the dta processing E-views. Test results show 1) The size of the audit committee and significant positive effect on the financial performance banking companies listed on the stock exchange of the year 2007-2010. 2) Independent audit committee dost not affect the financial performance of banking companies listed on the stock exchange of the year 2007-2010.3) The educational background of the audit commitee is a positive significant effect on the financial performance banking companies listed on the stock exchange of the year 2007-2010. 4) Quality audits positive significant effect on the financial performance banking companies listed on the stock exchange of the year 2007-2010. 5) Quality audits strengthen the influence of the size of the audit committee of the company’s financial performance. 6) Quality audits strengthen the influence of the audit commitee are independent of the company’s financial performance. 7) Quality audit strengthen the influence of the educational background of the audit committee of the company’s financial performance

Published
2019-04-07
How to Cite
LISMAWATI, Sri. PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (STUDI PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2007 – 2010). journal of residu, [S.l.], v. 3, n. 15, Maret, p. 111-121, apr. 2019. ISSN 2598-8131. Available at: <http://ojs.rc-institut.id/index.php/education/article/view/173>. Date accessed: 22 may 2019.