Ravindra, Mulyawiguna (2018) Pengaruh Audit Internal, Komite Audit, Dan Kepemilikan Manajerial Terhadap Kinerja Perusahaan. Other thesis, Universitas Darma Persada.
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Abstract
Penelitian ini menguji pengaruh audit internal, komite audit, dan kepemilikan manajerial terhadap kinerja perusahaan. Sampel yang digunakan sebanyak 76 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2012-2016. Penelitian ini menggunakan metode kuantitatif dan data sekunder yang diperoleh secara tidak langsung dari perusahaan. Hasil penelitian ini menemukan komite audit berpengaruh positif dan signifikan terhadap kinerja perusahaan. Sedangkan audit internal dan kepemilikan manajerial berpengaruh negatif dan tidak signifikan terhadap kinerja perusahaan. Penelitian ini dianggap memiliki implikasi teoritis dan praktis. Studi ini berkontribusi bagaimana cara untuk mengurangi masalah keagenan terutama perbedaan kepentingan antara manajemen dan pemegang saham. Selain itu, keberadaan komite audit meningkatkan kepercayaan investor atas saham perusahaan sehingga dapat meningkatkan kinerja perusahaan dari sisi potensi nilai pasar. Kata kunci: audit internal, komite audit, kepemilikan manajerial, kinerja perusahaan. This study examines the effect of internal audit, audit committee, and managerial ownership on firm performance. The sample used is 76 manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. This study uses quantitative methods and secondary data obtained indirectly from the company. The results of this study found the audit committee has positive and significant effect on firm performance. While internal audit and managerial ownership have negative and not significant effect on firm performance. This study is considered to have both theoretical and practical implications. This study contributes to ways to reduce agency problems, especially differences in interests between management and shareholders. In addition, the existence of the audit committee increases investor confidence in the company's stock so as to improve the company's performance in terms of potential market value. Keywords: internal audit, audit committee, managerial ownership, company performance.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | audit internal, komite audit, kepemilikan manajerial, kinerja perusahaan |
| Subjects: | 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Fachry Al-Tolah Perpustakaan |
| Date Deposited: | 30 Apr 2019 10:15 |
| Last Modified: | 30 Apr 2019 10:15 |
| URI: | http://repository.unsada.ac.id/id/eprint/965 |
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