THE EFFECT OF INDEPENDENCE, INTEGRITY AND COMPETENCE ON THE EFFECTIVENESS OF AUDIT COMMITTEE ROLE

Authors

Murtanto Murtanto

Synopsis

The objective of this research is to show whether there is significant effect of Independence, Integrity and Competency on Effectiveness of Audit Committee Roles. The Object of this research is the companies listed in The Jakarta. Stock Exchange and have Audit Committee Team Association. The respondents are individuals at the Audit Committee Team Association itself. The method used in this study is Correlation. Correlation is used in order to see the contribution level of independent variable towards dependent variable and also the effect that occurs. The data for this study was collected by distributing questionnaire in person and also by mail survey. From 120 questionnaires, only 51 were returned and 6 of them could not be analyzed. Therefore, the data which is tested are obtained from 45 respondents and 42.5% from the questionnaire which was sent. The hypotheses are tested by using multiple regression method. The study found that there was not significant effect of Independence, Integrity and Competence on the Effectiveness of Audit Committee Role.

Keywords: Audit Committee, Independence, Integrity, and Competence.

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Published
October 18, 2019
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