Kualitas Komite Audit, Independensi Auditor, Dan Pengungkapan Kelemahan Pengendalian Internal Pada Perusahaan Di Asia Yang Listed Di NYSE

Dewi, Fionarida Citra (2014) Kualitas Komite Audit, Independensi Auditor, Dan Pengungkapan Kelemahan Pengendalian Internal Pada Perusahaan Di Asia Yang Listed Di NYSE. S1 thesis, STIE Indonesia Banking School.

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Abstract

The research was conducted by replicating the study of Zhang (2007) and Waharini (2012) who examined the disclosure of internal control weakness this study examined the relation between audit committee quality, auditor independence, and the disclosure of internal control weakness after the enactment of the Sarbanes-Oxley Act. Company which used as sample was companies within Asia regional that listing on New York Stock Exchange, during 2012. The sample used was company listed on the NYSE because internal control weakness disclosure required of companies listed on NYSE. Wald correlation indicated that there was relationship between audit committee quality, audit independence, and the disclosure of internalcontrol weakness. This study also used logistic regression analysis. The resultof logistic regression analysis consistent with Wald correlation test result.The result of this research was consistent with previous studies done by Zhang (2007) because there was obligation to make disclosure ofinternal control weakness in company which is listed on NYSE. Keyword : audit commitee quality, auditor independence, internal control weaknes.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	19 Nov 2020 07:03
Last Modified:	14 Jun 2024 08:08
URI:	http://repository.ibs.ac.id/id/eprint/692

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