?url_ver=Z39.88-2004&rft_id=1911031015&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+EFEKTIVITAS+KOMITE+AUDIT+DALAM+MENINGKATKAN+PROFITABILITAS+PERUSAHAAN+(Studi+Pada+Perusahaan+BUMN+yang+Terdaftar+di+BEI+Periode+2018-2022)&rft.creator=Muhammad%2C+Catur+Pamungkas&rft.subject=330+Ekonomi&rft.description=his++research++aims++to++empirically++prove++the++influence++of++the++number++of++audit+committees++(ACSIZE)%2C++audit++committee++independence++(ACINDP)%2C++frequency++of+audit++committee++meetings++(ACMEET)%2C++and++audit++committee++competency+(ACCOMP)++on++company++profitability++(ROA).++The++subjects++of++this++research++are+state-owned++companies++listed++on++the++Indonesia++Stock++Exchange++(BEI).++The+research++method++in++this++research++is++quantitative++research.++The++sample++selection+technique++used++was++purposive++sampling%2C++and++a++sample++of++20++companies++was+obtained+over+a+period+of+5+years.+The+data+analysis+method+in+this+research+uses+multiple++linear++regression++analysis++using++IBM++SPSS++Statistics++23.++The++results++of+this++research++show++that++ACSIZE%2C++ACINDP%2C++ACMEET%2C++and++ACCOMP+simultaneously++have++an++influence++on++ROA.++Partially%2C++the++number++of++audit+committees++(ACSIZE)++and++audit++committee++competency++(ACCOMP)++have++a+significant++positive++effect++on++profitability++disclosure.++The++frequency++of++audit+committee++meetings++(ACMEET)++has++a++significant++negative++effect++on++profitability.+Meanwhile%2C+audit+committee+independence+(ACINDP)+does+not+have+a+significant+positive+effect+on+profitability.+%0D%0A+Keyword%3A++Audit++Committee%2C++ACSIZE%2C++ACINDP%2C++ACMEET%2C++ACCOMP%2C+Profitability.+%0D%0A%0D%0APenelitian++ini++bertujuan++untuk++membuktikan++secara++empiris++mengenai++pengaruh++jumlah+komite++audit++(ACSIZE)%2C++independensi++komite++audit++(ACINDP)%2C++frekuensi++pertemuan+komite++audit++(ACMEET)%2C++dan++kompetensi++komite++audit++(ACCOMP)++terhadap+profitabilitas++(ROA)++perusahaan.++Subyek++peneitian++ini++adalah++Perusahaan++BUMN++yang+terdaftar++di++Bursa++Efek++Indonesia++(BEI).++Metode++penelitian++dalam++penelitian++ini++adalah+penelitian+kuantitatif.+Teknik+pemilihan+sampel+yang+digunakan+yaitu+purposive+sampling+dan++diperoleh++20++sampel++perusahaan++dalam++kurun++waktu++5++tahun.++Metode++analisis++data+dalam+penelitian+ini+menggunakan+analisis+regresi+liniear+berganda+dengan+menggunakan+IBM++Spss++Statistic++23.++Hasil++pada++penelitian++ini++menunjukkan++secara++simultan++ACSIZE%2C+ACINDP%2C++ACMEET%2C++ACCOMP++memiliki++pengaruh++terhadap++ROA.++Secara++parsial%2C+jumlah++komite++audit++(ACSIZE)++dan++kompetensi++komite++audit++(ACCOMP)++berpengaruh+positif++signifikan++terhadap++pengungkapan++Profitabilitas.++Untuk++frekuensi++pertemuan+komite++audit++(ACMEET)++berpengaruh++negative++signifikan++terhadap++Profitabilitas.+Sedangkan++independensi++komite++audit++(ACINDP)++tidak++berpengaruh++positif++signifikan+terhadap+profitabilitas.+%0D%0A+Kata+Kunci%3A+Komite+Audit%2C+ACSIZE%2C+ACINDP%2C+ACMEET%2C+ACCOMP%2C+Profitabilitas.+++&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-01-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79842%2F1%2F1.%2520ABSTRAK%2520.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79842%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79842%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Muhammad%2C+Catur+Pamungkas++(2024)+PENGARUH+EFEKTIVITAS+KOMITE+AUDIT+DALAM+MENINGKATKAN+PROFITABILITAS+PERUSAHAAN+(Studi+Pada+Perusahaan+BUMN+yang+Terdaftar+di+BEI+Periode+2018-2022).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F79842%2F