Kualitas Komite Audit, Independensi Auditor, Dan Pengungkapan Kelemahan Pengendalian Internal Pada Perusahaan Di Asia Yang Listed Di NYSE
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Institusion
STIE Indonesia Banking School
Author
Dewi, Fionarida Citra
Subject
HF5601 Accounting
Datestamp
2024-06-14 08:08:49
Abstract :
The research was conducted by replicating the study of Zhang (2007) and Waharini (2012) who examined the disclosure of internal control weakness this study examined the relation between audit committee quality, auditor independence, and the disclosure of internal control weakness after the enactment of the Sarbanes-Oxley Act. Company which used as sample was companies within Asia regional that listing on New York Stock Exchange, during 2012. The sample used was company listed on the NYSE because internal control weakness disclosure required of companies listed on NYSE. Wald correlation indicated that there was relationship between audit committee quality, audit independence, and the disclosure of internalcontrol weakness. This study also used logistic regression analysis. The resultof logistic regression analysis consistent with Wald correlation test result.The result of this research was consistent with previous studies done by Zhang (2007) because there was obligation to make disclosure ofinternal control weakness in company which is listed on NYSE. Keyword : audit commitee quality, auditor independence, internal control weaknes.
The research was conducted by replicating the study of Zhang (2007) and Waharini (2012) who examined the disclosure of internal control weakness this study examined the relation between audit committee quality, auditor independence, and the disclosure of internal control weakness after the enactment of the Sarbanes-Oxley Act. Company which used as sample was companies within Asia regional that listing on New York Stock Exchange, during 2012. The sample used was company listed on the NYSE because internal control weakness disclosure required of companies listed on NYSE. Wald correlation indicated that there was relationship between audit committee quality, audit independence, and the disclosure of internalcontrol weakness. This study also used logistic regression analysis. The resultof logistic regression analysis consistent with Wald correlation test result.The result of this research was consistent with previous studies done by Zhang (2007) because there was obligation to make disclosure ofinternal control weakness in company which is listed on NYSE. Keyword : audit commitee quality, auditor independence, internal control weaknes.
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