PENGARUH KARAKTERISTIK KOMISARIS, DAN KOMITE AUDIT TERHADAP KUALITAS INFORMASI AKUNTANSI

(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014)

Abstract

The aim of this research is to test the effect of the independent
Commissioner characteristics and the characteristics of the audit committee, on
the quality of accounting information value. In this study, the use of accounting
information is the value of earnings per share and book value of equity per share.
This study population uses manufacturing companies listed in Indonesia
Stock Exchange (BEI) in 2012 - 2014. The number of samples in this study
consisted of 170 from 86 companies, companies that are selected using
purposive sampling. This study uses regression of panel data to analyze the data
by using price models.
The results showed that the characteristics of an independent
commissioner who is proxied by an independent commissioner who is busy
strengthening the quality of accounting information related to the value of net
profit value, and the existence of an audit committee within the company
strengthens the quality of accounting information value.

Keywords: Quality of accounting information value, Price model, the
independent commissioner, audit committee.