Abstract :
The study aims to analyze the initial review of the determinants of Frequency of Meetings of the Audit Committee. Factors tested hearts Research husband is the size of the Audit Committee, Expertise accounting / finance MEMBERS Audit Committee, Audit Committee Independence members as Tbk variable frequency while the Audit Committee Meeting AS dependent variable. Population hearts Research manufacturing company is listed on the stock exchange in 2012 until 2014. The study sample was obtained as much as 34 Manufacturing Company. Data used study is secondary data and sample selection using purposive sampling method. Hypothesis testing using SPSS ver Assistance. 20.0. Testing The results show that the size of the audit committee against effect frequency of meetings of the audit committee and the other variable is rejected.
Keywords: Size of the audit committee, accounting Expertise / Finance Committee Member, Member Independence of the Audit Committee, Audit Committee Meeting Frequency.