PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI MODERASI (STUDI PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2007 – 2010)

Abstract

The study aimed to analyze the effect of audit committee characteristic on financial
performance of banks listed in Indonesia stock exchange therefore, audit quality is
used size, audit committee independent, and bacground of audit commitee, The
population in this study are all listed company on the stock exchange.The agency
theory are used to underpin the relationership 25 banks sample in this study using
purposive sampling technique. Analysis data techniques used Moderation in this
study in Regression Analysis (MRA) with the dta processing E-views., The
population in this study are all listed company on the stock exchange.The sample in
this study using purposive sampling technique. Analysis data techniques used
Moderation in this study in Regression Analysis (MRA) with the dta processing Eviews.
Test results show 1) The size of the audit committee and significant positive
effect on the financial performance banking companies listed on the stock exchange
of the year 2007-2010. 2) Independent audit committee dost not affect the financial
performance of banking companies listed on the stock exchange of the year 2007-
2010.3) The educational background of the audit commitee is a positive significant
effect on the financial performance banking companies listed on the stock exchange
of the year 2007-2010. 4) Quality audits positive significant effect on the financial
performance banking companies listed on the stock exchange of the year 2007-
2010. 5) Quality audits strengthen the influence of the size of the audit committee of
the company’s financial performance. 6) Quality audits strengthen the influence of
the audit commitee are independent of the company’s financial performance. 7)
Quality audit strengthen the influence of the educational background of the audit
committee of the company’s financial performance.
Keywords : Financial performance, the size of the audit committee, independent
audit committee, background education audit commitee, audit quality.