kakpm-07 - SNA VIII Solo 15 – 16 September 2005 147...

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Unformatted text preview: SNA VIII Solo, 15 – 16 September 2005 147 PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA AGUNG SUARYANA Universitas Udayana ABSTRACT This research aims at examining the impact of audit committees on earnings quality. The study motivated by the controversy of previous study about performance of audit committee. Earnings quality was measured by Earnings Response Coefficient. The sample of the study was the manufacturing companies liest in the Jakarta Stock Exchange. The data was collected using purposive sampling method. The number of samples of the company was 97. The ERC was estimated using pooled cross-sectional coefficient method (CRSM) and firm specific coefficient method (FSCM) in the observation period of 2001-2002. The result using CRSM and FSCM showed that audit committee firms ERC’s were bigger than non audit committee firm ERC’s. These result showed that unexpected earnings of audit committee firms were responsed stronger than non audit committee firm because investor believe that noise of audit committee firms earnings were less than non audit committee firms. The result indicate that investors belive audit committees have done their responsibility to monitor financial reporting process. Key words: Audit committee, Earnings response coefficient, Earnings quality PENDAHULUAN Dalam rangka pelaksanaan tata kelola perusahaan yang baik, Bursa Efek Jakarta (BEJ) mengeluarkan peraturan tanggal 1 Juli 2001 yang mengatur tentang pembentukan dewan komisaris independen dan komite audit. Peraturan mewajibkan perusahaan tercatat memiliki komite audit. Komite audit harus beranggotakan minimal tiga orang independen, salah satunya memiliki keahlian dalam bidang akuntansi. Salah seorang anggota komite audit harus berasal dari komisaris independen yang merangkap sebagai ketua komite audit Tugas komite berhubungan dengan kualitas laporan keuangan, karena komite audit diharapkan dapat membantu dewan komisaris dalam pelaksanaan tugas yaitu mengawasi proses pelaporan keuangan oleh manajemen. Peran komite audit sangat penting karena mempengaruhi kualitas laba perusahaan yang merupakan salah satu informasi penting yang tersedia untuk publik dan dapat digunakan investor untuk menilai perusahaan. Investor sebagai pihak luar perusahaan tidak dapat mengamati secara langsung kualitas sistem informasi perusahaan (Teoh dan Wong 1993) sehingga persepsi mengenai kinerja komite audit akan mempengaruhi penilaian investor terhadap kualitas laba perusahaan Beberapa penelitan telah melaporkan hasil penelitian tentang hubungan komite audit dan kualitas pelaporan keuangan. Beberapa penelitian cenderung untuk mendukung keberadaan komite audit, karena meningkatkan kualitas pelaporan keuangan (Klien 2001, DeFond dan Jiambalvo 1991, McMulen 1996, Beasly dan Salterio 2001, McMullen dan Raghunandan 1996). Di sisi lain, hasil penelitian tidak menemukan perbedaan antara perusahaan yang membentuk dan tidak membentuk komite audit (Beasley 1996, Kalbers 1992, Crowford 1987 di dalam McMullen 1996). 1992, Crowford 1987 di dalam McMullen 1996)....
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This note was uploaded on 02/24/2011 for the course ECON 201 taught by Professor Beasly during the Spring '11 term at American Intl. University.

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kakpm-07 - SNA VIII Solo 15 – 16 September 2005 147...

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