Pengaruh Komite Audit terhadap Persistensi Laba

https://doi.org/10.22146/abis.v3i2.59311

Florentina Widita Sari(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


Peraturan 55/POJK/2015 berlaku untuk memperbaiki tugas dan fungsi komite audit sebagai dewan pengawas perusahaan. Oleh karena itu, penelitian ini dilakukan untuk menguji keterkaitan antara komite audit dengan kualitas laba yang diproksikan dengan persistensi laba. Sampel penelitian ini ialah perusahaan manufaktur yang terdaftar di BEI tahun 2013-2014. Komite audit diukur dengan lama menjabat sebagai anggota komite audit di perusahaan amatan. Selanjutnya, penelitian ini menambahkan variabel kontrol berupa ukuran perusahaan, leverage, lama perusahaan terdaftar di BEI, sebaran tahun menjabat, dan kategori masa jabatan. Dari 234 sampel, komite audit berpengaruh positif terhadap persistensi laba dapat dibuktikan. Komite audit ternyata tidak hanya memegang fungsi pengawasan sekaligus penasihat di perusahaan. Hasil penelitian ini dapat digunakan untuk menilai efektivitas fungsi penasihat komite audit.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, komite audit, persistensi laba

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References

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DOI: https://doi.org/10.22146/abis.v3i2.59311

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