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PENGARUH UKURAN KOMITE AUDIT DAN AKTIVITAS KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN

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ABSTRACT THE EFFECT OF AUDIT COMMITTEE SIZE AND AUDIT COMMITTEE ACTIVITY ON FINANCIAL PERFORMANCE Written by: Lydia Gabriella Doloksaribu NIM: 1632112 This study aims to determine the effect of audit committee size and audit committee activity on financial performance on IDX30 index companies. This research was conducted at companies in IDX30 index, which are listed on the Indonesia Stock Exchange in 2016-2018. This study using annual report of IDX30 company from year 2016 until 2018. The sampling method is purposive sampling. Based on this method, 18 companies are acquired as a sample, with 3 years of observation period. Thus, the sum of this research is 54 analysis unit. The data analyzed by using descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple linear regression analysis, and multiple linear regression analysis. The data tested by using significance test t, classic assumption test, and significance test F. The results of the study show that audit committee size did not have significant effect on firm financial performance, meanwhile audit committee activity had a significant negative effect on firm financial performance. Simultaneously, audit committee size and audit committee activity has a significant negative effect on financial performance. Keyword: Audit Committee Size, Audit Committee Activity, Financial Performance, IDX30.