FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AKTIVITAS KOMITE AUDIT (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014)

Abstract

This study aimed to analyze and obtain empirical evidence about the factors that influence the activity of the audit committee is proportion of commissioners, the number of independent board, the frequency of board meetings, financial expert on its audit, the charter of the audit committee, the number of independent board in committee auditing, and institutional ownership. Audit committee activity was measured using the frequency of audit committee meetings in a year. The population of this research is all financial companies listed on the Indonesian Stock Exchange period 2011-2014. Sampling was done by using purposive sampling method. There are 32 companies in 2011, 38 companies in 2012, 51 companies in 2013, 33 companies in 2014 that qualify as research samples. This study uses multiple regression analysis to test the effect of independent variables on the dependent variable. The results of this study showed that the proportion of commissioners has an influence on the activity of the audit committee, the number of independent board has no influence on the activity of the audit committee, the frequency of board meetings has an influence on the activity of the audit committee, a financial expert on its audit had no influence on the activity of the committee audit, the audit committee charter has an influence on the activity of the audit committee, the number of independent board within the audit committee has no influence on the activity of the audit committee, institutional ownership has an influence on the activity of the audit committee.