Pengaruh Kompetensi dan Independensi Dewan Komisaris Terhadap Pelaksanaan Good Corporate Governance

Andriani, Wiwik and -, Sukartini and Fithri Meuthia, Reno (2007) Pengaruh Kompetensi dan Independensi Dewan Komisaris Terhadap Pelaksanaan Good Corporate Governance. JURNAL AKUNTANSI & MANAJEMEN, 2 (2). pp. 33-46. ISSN 1858-3687

[img]
Preview
PDF
736Kb

Official URL: http://www.polinpdg.ac.id

Abstract

Board characteristics have become an interesting area of research for many years. It is believedthat board characteristics have a positive effect on internal audit quality. This study examines theimpact of board competency and independency on good corporate govemance practices. Theresponses of 32 President Directors (CEO) from non financial BUMNs to the questionnaires wereanalyzed by using regression analysis. The results of this study were generally consistent with theprior empirical research. The results also support the research hypotheses that board competencyand independency influence good corporate governance practices with positive direction.Therefore, it can be concluded that the board competency and independency will influence thequality of good corporate governance practices.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:295
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:19 Oct 2016 10:48
Last Modified:08 Nov 2016 15:09

Repository Staff Only: item control page