AUDIT COMMITTEE CHARACTERISTICS AND COMPANY PERFORMANCE: EVIDENCE FROM INDONESIA

Yolanda, Wirawan (2019) AUDIT COMMITTEE CHARACTERISTICS AND COMPANY PERFORMANCE: EVIDENCE FROM INDONESIA. Diploma thesis, Universitas Andalas.

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Abstract

This research aim at investigating the effect of audit committee characteristics on the company’s performance. The sample consists of 119 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2017. Empirical analysis was carried out using panel regression fixed effect model. The results shows that the audit committee independence have a significant-positive relationship with firm’s performance, whereas gender diversity on audit committee and frequency of meetings have significant-negative association. There is no evidence about the effect of audit committee size and experience on the company’s performance. The results contribute to the managers and boards of companies in making appropriate choices about audit committee characteristics and corporate governance tools. Furthermore, it might help in structuring the audit committee that could improve company performance and protect the shareholders’ interests.

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