THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS ON CORPORATE GOVERNANCE: AN EMPIRICAL STUDY ON PUBLICLY LISTED COMPANIES IN INDONESIA

Published 30 sep 2019 •  vol 130  • 


Authors:

 

Judith T. Gallena, Faculty of Economics, Universitas Katolik Parahyangan, Indonesia
Hamfri Djajadikerta, Faculty of Economics, Universitas Katolik Parahyangan, Indonesia
Amelia Setiawan, Faculty of Economics, Universitas Katolik Parahyangan, Indonesia

Abstract:

 

An emerging country like Indonesia need a strong corporate governance in order for publicly listed companies to move forward and for its financial stability. This study explores the effect of audit effectiveness i.e. audit committee expertise, audit committee meetings, and audit committee independence on corporate governance. The population of this study is the awardees of most trusted, trusted, and fairly trusted companies for six consecutive years which the scores were based from Corporate Governance Perception Index (CGPI). The findings showed that the audit committee effectiveness significantly and positively affects corporate governance.

Keywords:

 

Mangrove; Coastal management; Southern Malang; ALOS; Ecosystem; E-book

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Citations:

 

APA:
Gallena, J. T., Djajadikerta, H., & Setiawan, A. (2019). The Effect of Audit Committee Effectiveness on Corporate Governance: An Empirical Study on Publicly Listed Companies in Indonesia. International Journal of Advanced Science and Technology (IJAST), ISSN: 2005-4238(Print); 2207-6360 (Online), NADIA, 130, 161-178. doi: 10.33832/ijast.2019.130.15.

MLA:
Gallena, Judith T., et al. “The Effect of Audit Committee Effectiveness on Corporate Governance: An Empirical Study on Publicly Listed Companies in Indonesia.” International Journal of Advanced Science and Technology, ISSN: 2005-4238(Print); 2207-6360 (Online), NADIA, vol. 130, 2019, pp. 161-178. IJAST, http://article.nadiapub.com/IJAST/Vol130/15.html.

IEEE:
[1] J. T. Gallena, H. Djajadikerta and A. Setiawan, “The Effect of Audit Committee Effectiveness on Corporate Governance: An Empirical Study on Publicly Listed Companies in Indonesia.” International Journal of Advanced Science and Technology (IJAST), ISSN: 2005-4238(Print); 2207-6360 (Online), NADIA, vol. 130, pp. 161-178, Sep. 2019.