PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT-FIRM TENURE TERHADAP KUALITAS PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2012)

Listianingrum, Presdinasfri Davisti Chombe (2014) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT-FIRM TENURE TERHADAP KUALITAS PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2012). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Presdinasfri Davisti Chombe Listianingrum, 2014; Influence of Audit Committee’s Characteristics and Audit-Firm Tenure Toward Quality of Financial Reporting (Empirical Study In Manufacturing Companies Listed in Indonesia Stock Exchange from 2008 to 2012).; Supervisor: (1) Tresno Eka Jaya, S.E., M.Ak. (2) Ratna Anggraini, S.E., M.Si., CA. The purpose of this research is to test the influence size of the audit committee, independent audit committees, audit committee expertise, the number of audit committee meetings and audit-firm tenure on the quality of financial reporting. This research used secondary data, the annual report and audit reports of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2012. Techniques used in the sampling and purposive sampling was obtained 41 companies with a total of 205 observations. Methods used in this study is multiple regression analysis. From the analysis t-test showed that the size of the audit committee does not affect the quality of financial reporting. Independent audit committee significant positive effect on the quality of financial reporting. Expertise of the audit committee does not affect the quality of financial reporting. The number of audit committee meetings do not affect the quality of financial reporting. Audit-firm tenure does not affect the quality of financial reporting. While the F-test results showed that simultaneous variable size of the audit committee, independent audit committee, audit committee expertise, the number of audit committee meetings, and auditfirm tenure and firm size as control variables affect the quality of financial reporting.

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