PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN

Abstract

This study examines financial difficulties can occur if the audit
committee does not perform its roles and responsibilities effectively. The
performance of an audit committee can be measured by its characteristics,
including the size, independence, activity of the audit committee, and the
competencies of audit committee members. Based on the discussion of research
results described above, then there are some implications found and can add
information for the company, investors and other parties associated with the
company's activities. The results conclude that the size of the audit
committee, the independence of the audit committee and the financial
knowledge of audit committee members can not prove a significant influence
on financial difficulties. This research proves that the existence of women in
gender audit committee is able to avoid the company from financial
difficulties. The frequency of meetings of audit committee members can prove
to have a significant negative effect on the financial difficulty. This is
because the frequency of meetings of members of the audit committee has a
role in changing the pattern of management behavior and communication
among members more structured so that the company's condition will not
experience financial difficulties.