AUDIT COMMITTEE CHARACTERSTICS AND FIRM PERFORMANCE IN INDONESIA

Maridha, Chintia Permatasari (2019) AUDIT COMMITTEE CHARACTERSTICS AND FIRM PERFORMANCE IN INDONESIA. Diploma thesis, Universitas Andalas.

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Abstract

This research aim atinvestigating the effect of audit committee characteristics on firm performance. The sample consists of 44 manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period using a purposive sampling method as a sampling technique. For hypothesis testing, this research uses linear regression analysis. The results shows that the independence of the Audit Committee, Audit Committee Expertise, and Audit Committee Size had a positive and significant effect on determining the performance of the firm if it was proxied by ROA, ROE, and ROCE. The activities of the Audit Committee have a positive and significant influence on determining Firm Performance if it is proxied by ROCE, but it has a negative effect and is not significant if it is proxied by ROA and ROE. The results of this research can contribute to firms in making the right choices about the characteristics of the audit committee and corporate governance and to assist in structuring the audit committee that can improve firm performance. Keywords:Corporate Governance, Audit Committee Characteristics, Firms Performance.

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