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All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) EPIGRAM (e-journal) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Accounting Student Research Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal of Accounting and Finance Management (JAFM)

 1 
Audit Committee, Financial Condition, and Firm Performance: Empirical Evidence From Indonesia Ekawati Jati Wibawaningsih; Lidya Primta Surbakti
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.448 KB) | DOI: 10.38035/jafm.v1i2.29

Abstract

This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia
Co-Authors Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Biswan, Ali Tafriji Danial, Ahmad Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Hestina Muzdalipatul Farha Irwansyah, Muhamad Khaq, M. Zainul Khoirul Aswar Lumbangaol, Lamtiur Ruth Mahmudi, Rifki Miftah, Munasiron Muhammad Luthfi Mulyantini, Sri Novia Amasti Oktavia, Khalisah Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita