KUALITAS KOMITE AUDIT, INDEPENDENSI AUDITOR, DAN KELEMAHAN PENGENDALIAN INTERNAL (Studi Kasus Pada Perusahaan Indonesia yang Listing di New York Stock Exchange)

Abstract

The research was conducted by replicating the study of Yan Zhang (2007) who examined the disclosureof internall control weaknesess in the U.S. this study examined the relation between audit committee quality, auditor independence, and the disclosure of internal control weaknesess after the enactment of the Sarbanes-Oxley Act. Company which used as sample was Indonesian companies listing on New York Stock Exchange, during 2003 untill 2010. The sample used was company listed on the NYSE because internal control weakness disclosure required of companies listed on NYSE. Pearson and Spearman korelation test indicated that there was no relationship between audit committee quality and the disclosure of internal control weaknesess. This study also used logistic regression analysis. The result of logistic regression analysis consistent with Pearson and Spearman test result. The result of this research was not consistent with previous studies done by Zhang Yan because because there was no obligation to make disclosure of internal control weakness in Indonesia. In addition , independence auditor did not have a relationship with the disclosure of internal control weakness.