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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Ulfa Afifah
Universitas Riau,Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Chindy Pebrika Perangin-Angin; Mayla Khoiriyah; Raja Adri Satriawan; Ulfa Afifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KEPASTIAN HUKUM TERHADAP KINERJA PEMERINTAH DESA: THE EFFECT OF TRANSPARENCY ACCOUNTABILITY AND LEGAL CERTAINTY ON VILLAGE GOVERNMENT PERFORMANCE Ade Desma Sapitri; Ria Nelly Sari; Ulfa Afifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.210-221

Abstract

This study aims to examine the effect partially and simultaneously on the variables of accountability, transparency, and legal certainty on village government performance (study on the Village Government of Kuantan Singingi Regency). The population and sample in this study are the Village Governments of Hulu Kuantan, Central Kuantan, and Pangean Districts, totaling 48 villages. This research is a research by giving questionnaires to 3 respondents, namely the Village Head, Village Secretary, and Head of Financial Affairs so that the number of respondents in this study were 144 respondents. Data collection was carried out by distributing 144 questionnaires to 48 villages in Kuantan Singingi Regency. Determination of the sample using simple random sampling method. This study uses a multiple linear regression analysis model with SPSS 17 software. This study shows that accountability (X1) has a significant effect on village government performance, transparency X2) has a significant effect on village government performance, and legal certainty (X3) has a significant effect on village government performance. The results of testing accountability, transparency, and legal certainty simultaneously have a significant effect on village government performance.
Co-Authors Ade Desma Sapitri Chindy Pebrika Perangin-Angin Mayla Khoiriyah Raja Adri Satriawan Surya Ria Nelly Sari