UI - Skripsi (Membership) :: Kembali

UI - Skripsi (Membership) :: Kembali

Pengaruh komisaris independen, auditor eksternal dan komite audit terhadap internet reporting of strategic information (IRSI) = The effect of independent commisioner external auditor and audit committee on internet reporting of strategic information (IRSI)

Nomor Panggil S66835
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan [Place of publication not identified]: [Publisher not identified], 2017
Program Studi
 Abstrak
ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh komisaris independen, reputasi auditor eksternal dan komite audit terhadap Internet Reporting of Strategic Information IRSI . Terdapat 14 item terkait dengan pengungkapan IRSI. Sampel yang digunakan 235 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia di tahun 2014.Hasil pengujian menunjukkan bahwa Internet Reporting of Strategic Information IRSI berpengaruh positif terhadap variabel proporsi dewan komisaris independen, auditor eksternal dan kualitas komite audit. Sedangkan variabel jumlah rapat dewan komisaris berpengaruh negatif terhadap Internet Reporting of Strategic Information IRSI .
ABSTRACT This thesis aims to provide empirical evidence of the effect of independent commisioner, external auditor and audit committe on Internet Reporting of Strategic Information IRSI . Based on the samples of 235 firm year listed companies on the Indonesian Stock Exchange on 2014.The results of this study show that board of independent commisioner size, auditor external and audit committe quality has a positive effect on Internet Reporting of Strategic Information IRSI . The findings also show that on Internet Reporting of Strategic Information IRSI is negatively and significantly correlated with the frequency of board of commisioner meetings.
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 Info Lainnya
001 Hak Akses (open/membership)membership
700 Entri Tambahan Nama OrangTubagus Muhamad Yusuf Khudri, supervisor; Enan Sjadili, examiner, Vitria Indriani, examiner
336 Content Typetext (rdacontent)
264b Nama Penerbit
710 Entri Tambahan Badan KorporasiUniversitas Indonesia. Fakultas Ekonomi dan Bisnis
049 No. Barkod14-18-530337518
504 Catatan Bibliografipages 65-70
852 LokasiPerpustakaan UI, Lantai 3
338 Carrier Typevolume (rdacarrier); online resource (rdacarrier)
590 Cat. Sumber Pengadaan KoleksiDeposit
903 Stock Opname
Tahun Buka Akses2017
053 No. Induk14-18-530337518
653 Kata Kuncicommisioner external auditor; audit commitee; internet reporting of strategic information; good corporate governance; komisaris independen; auditor eksternal; komite audit; tata kelola perusahaan
901a Tanggal Input22/03/2017
040 Sumber PengataloganLibUI ind rda
245 Judul UtamaPengaruh komisaris independen, auditor eksternal dan komite audit terhadap internet reporting of strategic information (IRSI) = The effect of independent commisioner external auditor and audit committee on internet reporting of strategic information (IRSI)
264c Tahun Terbit2017
650 Subyek TopikAudit; Audit Commitees; Information resources management
850 Lembaga PemilikUniversitas Indonesia
520 Ringkasan/Abstrak/IntisariABSTRAK
Penelitian ini bertujuan untuk mengetahui adanya pengaruh komisaris independen, reputasi auditor eksternal dan komite audit terhadap Internet Reporting of Strategic Information IRSI . Terdapat 14 item terkait dengan pengungkapan IRSI. Sampel yang digunakan 235 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia di tahun 2014.Hasil pengujian menunjukkan bahwa Internet Reporting of Strategic Information IRSI berpengaruh positif terhadap variabel proporsi dewan komisaris independen, auditor eksternal dan kualitas komite audit. Sedangkan variabel jumlah rapat dewan komisaris berpengaruh negatif terhadap Internet Reporting of Strategic Information IRSI .
ABSTRACT
This thesis aims to provide empirical evidence of the effect of independent commisioner, external auditor and audit committe on Internet Reporting of Strategic Information IRSI . Based on the samples of 235 firm year listed companies on the Indonesian Stock Exchange on 2014.The results of this study show that board of independent commisioner size, auditor external and audit committe quality has a positive effect on Internet Reporting of Strategic Information IRSI . The findings also show that on Internet Reporting of Strategic Information IRSI is negatively and significantly correlated with the frequency of board of commisioner meetings.
904b Pemeriksa Lembar KerjaAmiarsih Indah Purwiati-Nopember 2018
090 No. Panggil SetempatS66835
d-Entri Utama Nama Orang
500 Catatan UmumDapat diakses di UIANA (lib.ui.ac.id) saja.
d-Entri Tambahan Nama Orang
337 Media Typeunmediated (rdamedia); computer (rdamedia)
526 Catatan Informasi Program StudiAkuntansi
100 Entri Utama Nama OrangEndah Lestari, author
264a Kota Terbit
300 Deskripsi Fisikxiv, 70 pages : illustration ; 28 cm + appendix
904a Pengisi Lembar KerjaTejo Sukmanto
Akses Naskah RingkasDownload Naskah Ringkas
856 Akses dan Lokasi Elektronik
502 Catatan Jenis KaryaSkripsi
246 Judul Alternatif
041 Kode Bahasaind
  • Ketersediaan
  • Ulasan
  • Sampul
Nomor Panggil No. Barkod Ketersediaan
S66835 14-18-530337518 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20445040
ABSTRAK
Penelitian ini bertujuan untuk mengetahui adanya pengaruh komisaris independen, reputasi auditor eksternal dan komite audit terhadap Internet Reporting of Strategic Information IRSI . Terdapat 14 item terkait dengan pengungkapan IRSI. Sampel yang digunakan 235 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia di tahun 2014.Hasil pengujian menunjukkan bahwa Internet Reporting of Strategic Information IRSI berpengaruh positif terhadap variabel proporsi dewan komisaris independen, auditor eksternal dan kualitas komite audit. Sedangkan variabel jumlah rapat dewan komisaris berpengaruh negatif terhadap Internet Reporting of Strategic Information IRSI .


ABSTRACT
This thesis aims to provide empirical evidence of the effect of independent commisioner, external auditor and audit committe on Internet Reporting of Strategic Information IRSI . Based on the samples of 235 firm year listed companies on the Indonesian Stock Exchange on 2014.The results of this study show that board of independent commisioner size, auditor external and audit committe quality has a positive effect on Internet Reporting of Strategic Information IRSI . The findings also show that on Internet Reporting of Strategic Information IRSI is negatively and significantly correlated with the frequency of board of commisioner meetings.