GDL

Jurnal Keuangan dan Perbankan, Tahun XI, Nomor 2, Mei 2007
Journal from JIPTUNMERPP / 2008-11-09 20:39:35
Oleh : Helianti Utami ; Puji Handayati, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@telkom.net)
Dibuat : 2007-05-01, dengan file

Keyword : Effectiveness, good corporate governance, audit committee.

The purpose of this research was to know factors that were perceived by auditor effecting the audit committee effectiveness in implementing good corporate governance. The research respondents were of 60 auditors who worked in the accounting firm in Malang and Surabaya (response rate was 72.9%). This research examined 6 variables, including (1) audit committee composition, (2) existence of the charter and clear sense of mission, (3) leadership of audit committee, (4) quality of relationship with internal auditore, (5) quality of relationship with external analysis. Result of statistical test indicated that all independent variables had significant influence that was significant with dependent variables. However, only audit committee composition and performance evaluation had significant influence toward audit committee effectiveness perceived by auditors, while variable having most dominat influence toward the audit committee effectiveness perceived by auditor was performance evaluation.

Deskripsi Alternatif :

The purpose of this research was to know factors that were perceived by auditor effecting the audit committee effectiveness in implementing good corporate governance. The research respondents were of 60 auditors who worked in the accounting firm in Malang and Surabaya (response rate was 72.9%). This research examined 6 variables, including (1) audit committee composition, (2) existence of the charter and clear sense of mission, (3) leadership of audit committee, (4) quality of relationship with internal auditore, (5) quality of relationship with external analysis. Result of statistical test indicated that all independent variables had significant influence that was significant with dependent variables. However, only audit committee composition and performance evaluation had significant influence toward audit committee effectiveness perceived by auditors, while variable having most dominat influence toward the audit committee effectiveness perceived by auditor was performance evaluation.

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