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PENGARUH KOMITE AUDIT INDEPENDEN TERHADAP KUALITAS LABA DAN DAMPAKNYA TERHADAP PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

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ABSTRACT THE INFLUENCE OF INDEPENDENT AUDIT COMMITTEE ON EARNINGS QUALITY AND THE IMPACT ON INTERNAL CONTROL SYSTEM DISCLOSURE BANKING COMPANIES LISTED IN IDX Written by: Fonny Luciana Lempas NIM: 1432123 This research aimed to (1)describe independent audit committee (2)describe earnings quality (3)describe internal control system disclosure (4)investigate the influence of independent audit committee on earnings quality (5)investigate the influence of earnings quality on internal control system disclosure (6) investigate the influence of independent audit committee on internal control system disclosure (7)investigate earnings quality as intervening variable on the influence independent audit committee on internal control sistem diclosure. The independent audit committee in this study is calculated based on the number of audit committees in the company's annual report. The earnings quality is measured using discretionary accrual on Modified Jones Model. Internal control system disclosure is proxied by Internal Control Disclosure Index based on Peraturan Bapepam No. X.K.6 tentang Kewajiban Penyampaian Laporan Tahunan Bagi Emiten atau Perusahaan Publik measured based on internal control information that must be disclosed. Collected data using purposive sampling method at banking companies listed in Indonesia Stock Exchange (IDX) in the year range 2013-2016. There are 33 companies used as samples. The analysis used in this research was descriptive analysis, coefficient of determination test, classic assumption test, hypothesis test (t test with
= 0,05), and multiple linear regression analysis. The results of this research indicated that (1) the independent audit committee has a positive insignificant effect on the earnings quality (2) the earnings quality has a positive insignificant effect on the disclosure of the internal control system (3) the independent audit committee has a positive insignificant on internal control system disclosure (4) the quality of earnings is not feasible to be an intervening variable on the influence of the independent audit committee on the internal control system disclosure. Keywords: Independent audit committee, earnings quality, internal control system disclosure.