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All Journal Jurnal Akuntansi dan Keuangan
RARA SILKFAN
Universitas Riau
Economics, Econometrics & Finance

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PERAN KOMPOSISI DAN AKTVITAS KOMITE AUDIT DALAM MENINGKATKAN KINERJA KEUANGAN DENGAN UKURURAN PERUSAHAAN MENJADI VARIABEL KONTROL RARA SILKFAN; R.MULTI KONVOKESEN ADIMAN; ASIH PUJI LESTYANINGRUM; MAHARANI AZWIR
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4913

Abstract

This study aims to analyze the role of audit committee composition and audit committee activity in improving corporate financial performance, with firm size used as a control variable. The effectiveness of the audit committee is an important issue in corporate governance, particularly regarding the quality of oversight in the financial reporting process. This study uses a quantitative approach with panel data consisting of 82 company observations during 2022-2024. The independent variables include audit committee size and audit committee meeting frequency, while financial performance is measured using Return on Assets (ROA). Firm size is incorporated as a control variable to examine the consistency of the audit committee’s influence on performance. The results indicate that audit committee size has a significant positive effect on ROA, suggesting that a larger number of audit committee members enhances the effectiveness of oversight. Audit committee meeting frequency also shows a significant positive effect, indicating that more intensive meeting activities are associated with improved financial performance. Conversely, firm size has a significant negative effect on ROA, implying that larger firms do not necessarily achieve higher profitability. These findings highlight the importance of effective audit committee oversight in driving corporate performance
Co-Authors Asih Puji Lestyaningrum MAHARANI AZWIR R.MULTI KONVOKESEN ADIMAN