PENGARUH TATA KELOLA PERUSAHAAN DAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN JASA KONSTRUKSI

Galuh Ayu Putri

Abstract


This study aims to determine the effect of corporate governance which includes audit committee independence, audit team competence, audit committee size, meeting intensity on the performance of construction service companies listed on the Indonesia Stock Exchange (IDX) with control variables of company size, liquidity, leverage, and tangibility. Sampling using purposive sampling technique with the criteria of companies listed on the IDX since before 2015. The data source is secondary data from the IDX. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that simultaneously all variables affect the company's performance. While partially the size of the company that has a significant effect on company performance.

Keywords


Company Performance, Audit Committee, Corporate Governance

Full Text:

PDF

References


Aldamen, H., Duncan, K., Kelly, S., Mcnamara, R., & Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting and Finance, 52(4), 971–1000. https://doi.org/10.1111/j.1467-629X.2011.00447.x

Alqatamin, R. M. (2018). Audit Committee Effectiveness and Company Performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48. https://doi.org/10.5430/afr.v7n2p48

Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533–553. https://doi.org/10.1016/J.JCORPFIN.2010.06.003

Buchdadi, A. D., & Chou, T.-K. (2017). Could independent board, board meeting, audit committee, and risk committee improve the asset quality and operational performance a study of listed banks in Indonesia. Pressacademia, 4(3), 247–254. https://doi.org/10.17261/pressacademia.2017.702

Carcello, J. V, Hollingsworth, C. W., Klein, A., & Neal, T. L. (2006). Audit Committee Financial Expertiese, Competing Corporate Governance Mechanisms, and Earning management in a Post -SOX World. Working Paper, 212.

Chou, H. I., Chung, H., & Yin, X. (2013). Attendance of board meetings and company performance: Evidence from Taiwan. Journal of Banking and Finance, 37(11), 4157–4171. https://doi.org/10.1016/j.jbankfin.2013.07.028

Kieso, Donald E., & Jerry J.Weygant, T. D. W. (2016). Intermediate Accounting 16th Edition (16th ed.). John Wiley & Sons, Inc.

Fuzi, S. F. S., Halim, S. A. A., & Julizaerma, M. K. (2016). Board Independence and Firm Performance. Procedia Economics and Finance, 37(16), 460–465. https://doi.org/10.1016/s2212-5671(16)30152-6

Ikatan Akuntan Indonesia. (2013). Pernyataan Standar Akuntansi Keuangan No. 1 Penyajian Laporan Keuangan. Jakarta: Dewan Standar Akuntansi Keuangan, 1, h. 1-1.17. http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-7-psak-1-penyajian-laporan-keuangan

Kallamu, B. S., & Saat, N. A. M. (2015). Audit committee attributes and firm performance: Evidence from Malaysian finance companies. Asian Review of Accounting, 23(3), 206–231. https://doi.org/10.1108/ARA-11-2013-0076

O’Connell, V., & Cramer, N. (2010). The relationship between firm performance and board characteristics in Ireland. European Management Journal, 28(5), 387–399. https://doi.org/10.1016/J.EMJ.2009.11.002

Vafeas, N. (2000). Board structure and the informativeness of earnings. Journal of Accounting and Public Policy, 19(2), 139–160. https://doi.org/10.1016/S0278-4254(00)00006-5

Wahyuningtyas, F. (2010). Penggunaan Laba Dan Arus Kas Untuk Memprediksi Kondisi Financial Distress (Studi Kasus Pada Perusahaan Bukan Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2005-2008). Ekonomi Universitas Diponegoro, 1–87.

Williams, B., Bingham, S., & Shimeld, S. (2015). Corporate governance, the GFC and independent directors. Managerial Auditing Journal, 30(4–5), 324–346. https://doi.org/10.1108/MAJ-05-2014-1030

Zabri, S. M., Ahmad, K., & Wah, K. K. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance, 35(October 2015), 287–296. https://doi.org/10.1016/s2212-5671(16)00036-8




DOI: http://dx.doi.org/10.36080/jak.v11i2.1889

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. Universitas Budi Luhur, Jl. Ciledug Raya, Petukangan Utara, Jakarta Selatan, DKI Jakarta 12260, Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.