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Title: Pengaruh efektivitas komite audit terhadap risiko perusahaan dengan kualitas integrated reporting sebagai variabel intervening
Authors: Annisa Alhasani
Advisors: Yusar Sagara
Keywords: audit committee effectiveness;firm risk;integrated reporting quality
Issue Date: 11-Mar-2019
Publisher: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: The population in this study is a company listed on the Tokyo Stock Exchange (TSE) in Japan that has issued IR. This research uses quantitative methods with panel data. Data for firm risk variables are taken from the datastream, while data for audit committee effectiveness variables and IR quality are taken from the company's annual reports which are accessed through the official website of each company and on TSE. Data analysis and hypothesis testing in this study were conducted using Structural Equation Modeling (SEM) with the help of STATA Version 13 software. The results of this study found that the audit committee effectiveness and the IR quality has no effect on firm risk. Whereas, the audit committee effectiveness has a positive and significant effect on IR quality. The study also found that the audit committee effectiveness has no effect on firm risk through IR quality because the IR framework issued by the IIRC was considered to have failed, so that it would only have a small impact on company reporting.
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