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PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH INDONESIA DAN MALAYSIA TAHUN 2014-2022

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This study aims to determine the effect of board size, board presence, board financial expertise, board sharia expertise, independent board of commissioners, audit committee size, audit committee financial expertise, and audit committee sharia expertise on financial statement quality. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia, the company's annual report. The population of this study is Islamic Commercial Bank companies in Indonesia and Malaysia for the period 2014-2022. Sampling using purposive sampling technique with a total sample of 21 companies with a total data of 164 samples. The analysis technique used is the multiple linear regression method using the SPSS version 22 program. The results of this study indicate that the size of the board of commissioners, sharia expertise of the board of commissioners, and the size of the audit committee affect the quality of financial statements. While the presence of the board of commissioners, financial expertise of the board of commissioners, independent board of commissioners, financial expertise of the audit committee, and sharia expertise of the audit committee have no effect on the quality of financial statements.

Availability
Inventory Code Barcode Call Number Location Status
2507000670T165857T1658572025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1658572025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xvii, 112 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
laporan keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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