Pengaruh Komisaris Independen Dan Komite Audit Terhadap Pengurangan Asimetri Informasi Disekitar Pengumuman Laba

Gantyowati, Evi; Nugroho, Dhinar Adi

doi:10.20885/jsb.vol13.iss3.art4

Cited by 5 publications

(4 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Memperkuat pendapat tersebut, Gantyowati & Adi (2010) mengemukakan bahwa agar penyelenggaraan corporate governance dapat berjalan dengan baik, pemerintah telah mengeluarkan beberapa peraturan antara lain dengan Surat Edaran Bapepam No. SE-03/PM/2000 mensyaratkan bahwa setiap perusahaan publik di Indonesia wajib membentuk Komite Audit dengan anggota minimal tiga orang yang diketuai oleh satu orang Komisaris Independen perusahaan dengan dua orang eksternal yang independen terhadap perusahaan serta menguasai dan memiliki latar belakang akuntansi dan keuangan Dalam dunia bisnis saat ini, peranan GCG sedang menjadi pusat perhatian perusahaanperusahaan dunia untuk menciptakan akuntabilitas laporan keuangan secara internasional (Azam, Usmani, & Abassi, 2011).…”

Section: Pendahuluanunclassified

Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman

Prayanthi

Laurens

2020

kjm

View full text Add to dashboard Cite

The Purpose of this study is to examine whether there is an effect between the variables of the board of directors, independent commissioners, and audit committees on return on equity in the food and beverage sector listed on the Stock Exchange in 2013-2017. Through purposive sampling techniques, there are 12 numbers of food and beverage industry companies that are consistently listed on the Indonesia Stock Exchange in 2013-2017. The method used in this study is an associative method using multiple regression. Statistical test results found that the variable number of board of directors, the proportion of independent commissioners, and the audit committee simultaneously influence the return on equity. If seen each variable has a different magnitude of influence of financial performance. The number of directors has a significant negative effect on return on equity, the proportion of independent directors has a significant positive effect on return on equity, but the audit committee variables does not have a significant effect on return on equity Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh antara variabel dewan direksi, komisaris independen, dan komite audit terhadap return on equity pada sektor makanan dan minuman yang tercatat di BEI tahun 2013 – 2017. Melalui teknik purposive sampling, terdapat 12 jumlah perusahaan industri makanan dan minuman yang konsisten terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Metode yang digunakan dalam penelitian ini adalah metode asosiatif dengan menggunakan regresi berganda. Hasil uji statistik mendapati bahwa variabel jumlah dewan direksi, proporsi komisaris independen, dan komite audit secara simultan berpengaruh terhadap return on equity. Jika dilihat masing-masing masing-masing variabel memiliki besaran pengaruh yang berbeda terhadap kinerja keuangan. Jumlah dewan direksi memiliki pengaruh negatif signifikan terhadap return on equity, proporsi komisaris independen memiliki pengaruh positif signifikan terhadap return on equtiy, tetapi variabel komite audit tidak memiliki pengaruh yang signifikan terhadap return on equity.

show abstract

Section: Pendahuluanunclassified

Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman

Prayanthi

Laurens

2020

kjm

View full text Add to dashboard Cite

show abstract

“…It is done to minimize information asymmetry. Signaling can include announcements or publication of information such as dividend announcements, profit reporting, and other corporate actions (Gantyowati & Nugroho, 2009). The signal theory emphasizes that companies that provide complete information gain a better reputation than companies that do not disclose it.…”

Section: Signal Theorymentioning

confidence: 99%

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

2023

qas

View full text Add to dashboard Cite

Purpose -This study aims to analyze the effect of the fraud hexagon factor on fraudulent financial reporting and the role of the audit committee and independent commissioners in moderating this influence relationship. Design/methodology/approach -The population in this study are all mining sector companies listed on the IDX 2016-2019. The sample of this study was 27 companies with 95 units of analysis taken based on the purposive sampling method. This research uses the logistic regression analysis technique.

show abstract

“…Salah satu fungsi komite audit ialah fungsi pengawasan terhadap manajemen https://doi.org/10.24912/jmieb.v7i1.21958 dengan meningkatkan kualitas pelaporan keuangan guna mencegah adanya perilaku manajemen yang opportunistic (Wulandari, 2021). Penelitian Gantyowati & Nugroho (2009) menunjukan pasar lebih bereaksi positif pada perusahaan yang memiliki komite audit. Hal tersebut ditandai dengan biaya utang yang lebih rendah sebagai impact dari kepercayaan kreditor yang tinggi.…”

Section: Tinjauan Pustakaunclassified

Analysis of the Effect of Good Corporate Governance and Audit Quality of the Cost of Bank Loans in the Company Lq-45 Index 2016-2021

Sofiana,

Hizazi,

Herawaty

2023

JMIEB

View full text Add to dashboard Cite

Salah satu sumber modal perusahaan diperoleh melalui pinjaman. Bank sebelum menyalurkan dananya akan mempertimbangkan besaran risiko bagi ke dua belah pihak. Risiko default risk yang dimliki perusahaan akan berbanding lurus dengan biaya pinjaman yang akan diberikan. Cara menekan default risk perusahaan ialah dengan melakukan tindakan monitoring. Tindakan monitoring yang dimaksudkan ialah dengan mengaplikasikan good corporate governance (GCG) juga monitoring dari kualitas audit eksternal. Riset ini bertujuan menjelaskan dan mengananlisis apakah GCG dan audit quality berpengaruh signifikan terhadap cost of bank loans. Pada riset ini GCG diwakili dengan 3 (tiga) variabel yaitu; kepemilikan institusional, komite audit, dan dewan komisaris independen. Terdapat beberapa variabel kontrol dalam riset ini yaitu; leverage, ukuran perusahaan, return on asset, probabilitas kebangkrutan, dan current ratio. Penelitian ini memiliki 141 amatan dengan 25 sampel dan 45 populasi. Kelayakan data diuji dengan statistic deskriptive dan uji asumsi klasik yang selanjutnya di analisis memakai analisis multiple linear regression. Hasil riset menyimpulkan secara parsial hanya kualitas audit yang terbukti berpengaruh negatif terhadap cost of bank loans. Sementara variabel kepemilkan institusional, komite audit, dan dewan komisaris independen juga variabel kontrol yaitu variabel leverage, ukuran perusahaan, ROA, probabilitas kebangkrutan, dan current ratio secara parsial tidak ditemukan adanya keberpengaruhan terhadap cost of bank loans. One source of company capital is obtained through loans. The bank before distributing the funds will consider the amount of risk for both parties. The risk of default risk owned by the company will be directly proportional to the loan costs that will be given. The way to reduce company default risk is to carry out monitoring actions through the implementation of good corporate governance and external audit quality. This research aims to explain and analyze whether good corporate governance and audit quality have a significant effect on the cost of bank loans. Good corporate governance in this research is represented by 3 (three) variables namely; the proportion of institutional ownership, the number of audit committees, and the proportion of independent commissioners. There are several control variables in this research, namely; leverage, company size, return on assets, bankruptcy probability, and current ratio. This study has 141 observations with 25 samples and 45 populations. The feasibility of the data was tested with descriptive statistics and classical assumption tests which were then analyzed using multiple linear regression. The research results concluded that partially only audit quality proved to have a negative effect on the cost of bank loans. Meanwhile, institutional ownership, audit committee, and independent board of commissioners variables as well as control variables, namely leverage, firm size, ROA, bankruptcy probability, and current ratio, partially found no effect on the cost of bank loans.

show abstract

Pengaruh Komisaris Independen Dan Komite Audit Terhadap Pengurangan Asimetri Informasi Disekitar Pengumuman Laba

Cited by 5 publications

References 0 publications

Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman

Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman

Analysis of Hexagon on Fraudulent Financial Reporting with The Audit Committee and Independent Commissioners as Moderating Variables

Analysis of the Effect of Good Corporate Governance and Audit Quality of the Cost of Bank Loans in the Company Lq-45 Index 2016-2021

Contact Info

Product

Resources

About