Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

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The Effect of Auditing Quality and Independent Board of Commissioners on Financial Performance of Property and Real Estate Companies in Indonesia

Authors
Aminar Sutra Dewi, Febsri Susanti, Maria Magdalena, Dewi Zulvia, Jhon Fernos
Corresponding Author
Aminar Sutra Dewi
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.39How to use a DOI?
Keywords
audit quality, the proportion of independent board of commissioners, financial performance
Abstract

The decline in stock prices of property and real estate firms resulted from the government's policy of high loan interest has not affected the property sector and real estate. This study aims to examine the effect of good corporate governance implementation that is the quality of auditor (AQ) to financial performance and proportion of independent board of commissioner (ICs) to company financial performance. This research uses the purposive sampling method that is sampling technique which refers to certain criteria. Based on predetermined criteria, 23 companies will be selected as research samples in 2012 until 2016. The method of analysis used is the quantitative method, with classical assumption test and panel data regression analysis. From the three tests obtained the best model is Fixed Effect Model (FEM). The results of this study indicate that audit quality has the positive and insignificant effect on financial performance as reflected in return on equity. While the proportion of independent board of commissioners has a negative and significant impact on financial performance as reflected in return on equity.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
978-94-6252-581-8
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.39How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Aminar Sutra Dewi
AU  - Febsri Susanti
AU  - Maria Magdalena
AU  - Dewi Zulvia
AU  - Jhon Fernos
PY  - 2018/07
DA  - 2018/07
TI  - The Effect of Auditing Quality and Independent Board of Commissioners on Financial Performance of Property and Real Estate Companies in Indonesia
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 289
EP  - 298
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.39
DO  - 10.2991/piceeba-18.2018.39
ID  - Dewi2018/07
ER  -