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All Journal Bussman Journal : Indonesian Journal of Business and Management AKADEMIK: Jurnal Mahasiswa Humanis
Nurmawati, Ulmi
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Kinerja Perusahaan dari Perspektif Karakteristik Komite Audit Nurmawati, Ulmi; Survira, Azelly; Yuddin, Ahmad Falqi; Hartono, Arvin Bhadrika; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1379

Abstract

Company performance is a condition in a certain period caused by operating activities and the use of available resources. The goal of this research is to determine how audit committee attributes, such as independence, experience, size, meetings, and audit quality, affect business performance in the building construction subsector for companies listed on the Indonesia Stock Exchange (IDX) in 2021–2022. Tobin's Q is employed as a stand-in for evaluating firm performance, and 34 observations and 17 company samples are used to meet the research objectives based on the chosen sample criteria. The findings of the study indicate that audit quality, audit committee size, and the independence of audit committees significantly impact business success. However, the frequency of audit committee meetings and the expertise of committee members do not appear to influence the organization’s performance. This suggests that while factors such as the quality of audits, the size of the audit committee, and its independence are crucial for ensuring effective oversight and better business outcomes, aspects like meeting frequency and member expertise may not be as critical in directly affecting organizational success. For businesses, this implies that prioritizing these key elements such as audit quality and an independent and adequately sized committee could be more beneficial than focusing on the number of meetings or the specific expertise of committee members. From a regulatory standpoint, this finding might influence policies to focus on strengthening the independence and size of audit committees rather than solely emphasizing meeting frequency or expertise.
PERAN KUALITAS AUDIT DAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ANTARA KARAKTERISTIK KOMITE AUDIT DAN MANAJEMEN LABA Nurmawati, Ulmi; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.470

Abstract

Earnings management is the act of managing financial statements related to earnings over several periods. In companies, earnings management plays a very important role in maintaining the company's condition by regulating and managing its financial statements so as to increase investor confidence. The purpose of this study is to determine the effect of audit committee characteristics, such as audit committee independence, audit committee size, and audit committee expertise, on earnings management with audit quality and financial performance as moderating variables in the building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Based on the selected sample criteria, there were 80 observations and 20 company samples to fulfill the research objectives. Discretionary accruals were used as a proxy to assess earnings management. The results of the study indicate that the independence of the audit committee affects earnings management. Meanwhile, the size and expertise of the audit committee do not affect earnings management. The interaction variable results show that audit quality can moderate the effect of audit committee independence on earnings management, and audit quality can moderate the effect of audit committee size on earnings management.
Co-Authors Hartono, Arvin Bhadrika Ilona, Desi Survira, Azelly Yuddin, Ahmad Falqi Zaitul Zaitul