Pengaruh Karakteristik Komite Audit dan Intellectual Capital terhadap Kinerja Keuangan Perusahaan Transportasi dan Real Estate di Indonesia
Article Sidebar
Published:
Aug 31, 2023
Keywords:
Audit Committee, Intellectual Capital, Financial Performance
Main Article Content
Abstract
The purpose of this study was to analyze the effect of the characteristics of the audit committee and intellectual capital on the financial performance of transportation and real estate companies in Indonesia. This study analyzes the effect of financial audit committee expertise, audit committee size, audit committee meetings and intellectual capital on the financial performance of transportation and real estate companies. The population in this study are all transportation and real estate companies listed on the Indonesian Stock Exchange. The sampling method used is purposive sampling. The selected sample is Transportation and Real estate companies listed on the Indonesian stock exchange consecutively from 2019-2020, which issued and published annual reports for the 2019-2020 period and presented complete information in their financial reports, as well as companies who publish their reports in foreign currency. So that there are 80 companies that meet the criteria and become research samples. The data analysis technique uses multiple linear regression. The results of the investigation show that the audit finance committee expertise have no positive effect on the financial performance of Transportation and Real Estate companies in Indonesia, while audit committee size, audit committee meetings and Intellectual capital have a positive effect on the financial performance of Transportation and Real Estate companies in Indonesia. The results of this study are expected to provide an overview of the importance of the role of the audit committee and the importance of managing Intellectual Capital in companies.
Article Details
Section
Articles
References
Anthon, I J. (2021) Mekanisme Good Corporate Governance Dan Dewan Pengawas Syariah Pada Kinerja Keuangan Perbankan Syariah Indonesia. Jurnal kajian akuntansi dan bisnis terkini, Vol. 2, No. 1, ISSN 2721-1819. 2021, P.43-58.
Badan Pusat Statistik, 2021
Dewa, A. P., & Sitohang, S. (2015). Analisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia Jurnal Ilmu dan Riset Manajemen. Volume 4, Nomor 3, Maret 2015: 1-25
Fahmi, Irham.2018. Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Morianta, S. 2020. Pengaruh karakteristik komite audit terhadap kinerja keuangan pada perusahaan perbankan terdaftar di bursa efek Indonesia. JEB Online Vol. 02, No.01, Hal (81-87) ISSN: 2714-5719 e-ISSN: 2714-5727.
Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015. Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. (Online) www.ojk.go.id/regulasi/peraturan-ojk/POJK-Nomor55.POJK.04.2015/.
Ridwan, N.M. 2021. Kinerja keuangan Lippo Karawaci (LPKR) masih suram sepanjang tahun lalu. Artikel Redaksi Kontan. Co. Id. Rabu, 12 Mei 2021. 10.20 WIB. Editor: Handoyo. https://newssetup.kontan.co.id/news/kinerja-keuangan-lippo-karawaci-lpkr-masih-suram-sepanjang-tahun-lalu?page=all
Rini, D.A.O.A, Akram dan Hadajani, L. 2016. Determinan Kinerja Keuangan Perusahaan Manufaktur Di Indonesia; Eksplorasi Intellectual Capital Dan Corporate Governance. Jurnal InFestasi Vol. 12, No.1, Juni 2016 Hal. 20 -35
Shaheer, M., N, Umaru, S., Y, & Salisu, S. 2017. The Effect of Audit Committee’s Quality onthe Financial Performance of Food and Beverages Industry in Nigeria. International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X www.ijbmi.org || Volume 6 Issue 9 || September. 2017 || PP—32-40
Subagyo dan Sarah H.L. 2012. Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perbankan. Fakultas Ekonomi Kristen Krida Wacana.
Yunita, K. S. 2020. Pengaruh komite audit terhadap kinerja keuangan perusahaan dengan dewan komisaris sebagai variabel intervening. Iqtishaduna: Jurnal Ilmiah Ekonomi Kita Desember 2020, Vol.9, No.2: pp. 147-158 pISSN 2303-3568 eISSN 2684-8228
Yusuf, A., A, Easter, A., O & Idris, A., A. 2017. Effect of audit committee meetings and audit fee on financial performance of listed insurance companies in Nigeria. Nasarawa Journal of Administration, Volume 10, Number 1, June 2017, pp 1-21.
https://www.idx.co.id/perusahaan-tercatat/notasi-khusus/
Thahir, M. Telaa Surat Lukman Menurut Quraish Shihab: Memahami Konsep Pendidikan Karakter dalam Islam. Al-Fikra: Jurnal Ilmiah Keislaman, 22(2), 199-222.
Vebrianto, R., Hermita, N., Irawan, D., Mujtahid, I. M., & Thahir, M. (2024). Teachers' experiences in sekolah penggerak program: a retrospective case study. Journal of Education and Learning (EduLearn), 18(1), 79-88.
Iskandar, E., Rahmadan, A. A., Andini, C. P., & Thahir, M. (2023). Strengthening the knowledge of PAUD teachers about character education through living values education in Bengkalis Regency. Dinamisia: Jurnal Pengabdian Kepada Masyarakat, 7(6), 1779-1793.
Thahir, M., Hitami, M., & Zaitun, Z. (2023). Shaping Resilient Futures: The Effect of PAI-Based Anti-Drug Learning Devices in Riau Province's Junior High Schools. AL-ISHLAH: Jurnal Pendidikan, 15(4), 4736-4746.
Article Sidebar
Main Article Content
Abstract
The purpose of this study was to analyze the effect of the characteristics of the audit committee and intellectual capital on the financial performance of transportation and real estate companies in Indonesia. This study analyzes the effect of financial audit committee expertise, audit committee size, audit committee meetings and intellectual capital on the financial performance of transportation and real estate companies. The population in this study are all transportation and real estate companies listed on the Indonesian Stock Exchange. The sampling method used is purposive sampling. The selected sample is Transportation and Real estate companies listed on the Indonesian stock exchange consecutively from 2019-2020, which issued and published annual reports for the 2019-2020 period and presented complete information in their financial reports, as well as companies who publish their reports in foreign currency. So that there are 80 companies that meet the criteria and become research samples. The data analysis technique uses multiple linear regression. The results of the investigation show that the audit finance committee expertise have no positive effect on the financial performance of Transportation and Real Estate companies in Indonesia, while audit committee size, audit committee meetings and Intellectual capital have a positive effect on the financial performance of Transportation and Real Estate companies in Indonesia. The results of this study are expected to provide an overview of the importance of the role of the audit committee and the importance of managing Intellectual Capital in companies.
Article Details
References
Anthon, I J. (2021) Mekanisme Good Corporate Governance Dan Dewan Pengawas Syariah Pada Kinerja Keuangan Perbankan Syariah Indonesia. Jurnal kajian akuntansi dan bisnis terkini, Vol. 2, No. 1, ISSN 2721-1819. 2021, P.43-58.
Badan Pusat Statistik, 2021
Dewa, A. P., & Sitohang, S. (2015). Analisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia Jurnal Ilmu dan Riset Manajemen. Volume 4, Nomor 3, Maret 2015: 1-25
Fahmi, Irham.2018. Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Morianta, S. 2020. Pengaruh karakteristik komite audit terhadap kinerja keuangan pada perusahaan perbankan terdaftar di bursa efek Indonesia. JEB Online Vol. 02, No.01, Hal (81-87) ISSN: 2714-5719 e-ISSN: 2714-5727.
Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015. Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. (Online) www.ojk.go.id/regulasi/peraturan-ojk/POJK-Nomor55.POJK.04.2015/.
Ridwan, N.M. 2021. Kinerja keuangan Lippo Karawaci (LPKR) masih suram sepanjang tahun lalu. Artikel Redaksi Kontan. Co. Id. Rabu, 12 Mei 2021. 10.20 WIB. Editor: Handoyo. https://newssetup.kontan.co.id/news/kinerja-keuangan-lippo-karawaci-lpkr-masih-suram-sepanjang-tahun-lalu?page=all
Rini, D.A.O.A, Akram dan Hadajani, L. 2016. Determinan Kinerja Keuangan Perusahaan Manufaktur Di Indonesia; Eksplorasi Intellectual Capital Dan Corporate Governance. Jurnal InFestasi Vol. 12, No.1, Juni 2016 Hal. 20 -35
Shaheer, M., N, Umaru, S., Y, & Salisu, S. 2017. The Effect of Audit Committee’s Quality onthe Financial Performance of Food and Beverages Industry in Nigeria. International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X www.ijbmi.org || Volume 6 Issue 9 || September. 2017 || PP—32-40
Subagyo dan Sarah H.L. 2012. Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perbankan. Fakultas Ekonomi Kristen Krida Wacana.
Yunita, K. S. 2020. Pengaruh komite audit terhadap kinerja keuangan perusahaan dengan dewan komisaris sebagai variabel intervening. Iqtishaduna: Jurnal Ilmiah Ekonomi Kita Desember 2020, Vol.9, No.2: pp. 147-158 pISSN 2303-3568 eISSN 2684-8228
Yusuf, A., A, Easter, A., O & Idris, A., A. 2017. Effect of audit committee meetings and audit fee on financial performance of listed insurance companies in Nigeria. Nasarawa Journal of Administration, Volume 10, Number 1, June 2017, pp 1-21.
https://www.idx.co.id/perusahaan-tercatat/notasi-khusus/
Thahir, M. Telaa Surat Lukman Menurut Quraish Shihab: Memahami Konsep Pendidikan Karakter dalam Islam. Al-Fikra: Jurnal Ilmiah Keislaman, 22(2), 199-222.
Vebrianto, R., Hermita, N., Irawan, D., Mujtahid, I. M., & Thahir, M. (2024). Teachers' experiences in sekolah penggerak program: a retrospective case study. Journal of Education and Learning (EduLearn), 18(1), 79-88.
Iskandar, E., Rahmadan, A. A., Andini, C. P., & Thahir, M. (2023). Strengthening the knowledge of PAUD teachers about character education through living values education in Bengkalis Regency. Dinamisia: Jurnal Pengabdian Kepada Masyarakat, 7(6), 1779-1793.
Thahir, M., Hitami, M., & Zaitun, Z. (2023). Shaping Resilient Futures: The Effect of PAI-Based Anti-Drug Learning Devices in Riau Province's Junior High Schools. AL-ISHLAH: Jurnal Pendidikan, 15(4), 4736-4746.