ANALISIS KUALITAS KOMITE AUDIT PADA PERUSAHAAN YANG MEMPEROLEH OPINI AUDIT GOING CONCERN TAHUN 2012-2014

Mirdawati Mirdawati - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Khadijah

Abstract


this study a is to analyze the quality of audit committee in companies that receive going concern audit opinion. The focus  on companies that receive going concern audit opinion, PT Berlian Laju Tanker Tbk and PT SLJ Global Tbk, as well as companies that should have got a going concern audit opinion, namely PT Panasia Indo Resources Tbk and PT Bentoel International Investama Tbk. The study analyzes of quality audit committee was based on educational background, experience, and independence.The Criteria on education, experience, and independence of the members of audit were based obtained from varioous regulations prior research. The regulation were Bapepam No. Kep-29/PM/2004, BAPEMAM and LK KEP-13/BL/2006, Bapepam and LK Nomor: Kep-643/BL/2012, and Code of Good Corporate Governance (2006). The results show that the quality of audit committee in SLJ Global Tbk is better than of PT Berlian Laju Tanker Tbk, PT Panasia Indo Resources Tbk, and PT Bentoel International Investama Tbk. The results us also show that the quality audit committee in companies that receive  going concern audit opinion is better than the companies that should have received a going concern opinion.

Keywords: Audit Committee, Education, Experience, Independence

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References


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