Peranan Komite Audit dalam Good Corporate Governance  

Oleh:

Sanjaya, I Putu Sugiartha

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi: Analisis ilmiah ekonomi, manajemen, keuangan dan akuntansi vol. XV no. 40 (Nov. 2005), page 148-158.
Topik: Effectiveness; Role; Audit committees; and Good corporate governance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ140 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

corporate governance is a new word related with the business environment. According to Millstein (1999), it is totaly consistent that good corporate governance practice points to the audit committee as the focal point for improvement in financial statements. The argument is supported by Baridwan (2002) taht there is one among three institutions that optimally support good corporate governance, which is the audit committee. The objective of this paper is to explain the role of audit committee in good corporate governance. In order to work more effectively, the audit committee members must be independent, have knowledge in accounting and finance, and conduct a meeting with management and internal and internal auditor. The effectiveness of the audit committee has been supported by empirical research. The empirical result suggest taht independent audit committee with accounting and/or finance literacy can support external auditor, reduce arenings management, and meet regularly with management, auditor internal and external more longer.

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