HUBUNGAN ANTARA KOMITE AUDIT DENGAN KINERJA KEUANGAN PERBANKAN INDONESIA

NURFADHILLAH, NURFADHILLAH (2012) HUBUNGAN ANTARA KOMITE AUDIT DENGAN KINERJA KEUANGAN PERBANKAN INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NURFADHILLAH. The correlation between audit committee and financial performance of Indonesia’s banking. Thesis, Jakarta : Concentration in Education of Accounting, Study Program of Economy Education, Department of Economy and Administration, Faculty of Economic, Universitas Negeri Jakarta, Juni 2012. This research was intended to get empirical data, valid, and believed about the correlation between audit committee and financial performance. It took for two months, from May 2012 until June 2012. The method that used to was an ex post facto with correlation approach. With the population reached until 32 go public company’s bank then took the sample about 31 company’s bank. Go public company’s bank was selected because they were more transparent than the others, so the principle of Good Corporate Governance (GCG) applied better. The technique for took the samples in this research was sampling purpose. Variable of data X were got from some people who held the position of audit committee. While variable of data Y were obtained based on total of operating expenses and operational income of the company. The computation of the value of Spearmen correlation were got the results -0,54, it means the correlation between two variable were negative. This resulted was probably with some factors, like the independence of audit committee wasn’t preserved, minimum of meeting frequency, dual position of audit committee in another company, and the large amount of the audit committee so the performance of them to increased the financial performance didn’t smooth. BAPEPAM as the regulator was hoped to evaluate the performance of audit committee to every company’s bank so they could increased their ethic work. The examination for hypothesis that counted on value of Z, it got Z boundary -2,95 < Zt < 1,645 , so the consequence is tthe positively correlation between audit committee and financial performance was shoved. The conclusion is the size of audit committee had no direction with the financial performance of Indonesia’s banking.

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