Authors : Retnoningrum Hidayah, Sukirman , Agus Wahyudin and Amir Mahmud
Abstract: The audit committee is a bridge between internal audit and external audit in companies. In addition, the audit committee has substantial role for company performance. One of the audit committee performance measurements is their meeting frequency. Hence, the purpose of this study is to examine the effect of gender and expertise of audit committee on the audit committee meeting frequency. The total sample was 181 companies listed in IDX 2012. The year selection reason is in 2012 corporate governance score for Indonesia is low. Furthermore, the data analysis used logistic regression. The results showed that there was no significant relationship between audit committee expertise and the audit committee meetings frequency. Furthermore, there is no effect between the presence of women and audit committee meetings. This condition due to a low pressure from government related to improvement of gender rule. In conclusion, there is no correlation between audit committee expertise and gender on the audit committee meeting. The finding of this study can be regarded as valuable guideline for government policy. This research limitation is only use non-financial companies as sample. Future research is expected to involved financial and non-financial companies in order better understanding.
Retnoningrum Hidayah, Sukirman , Agus Wahyudin and Amir Mahmud, 2018. The Determinants of Audit Committee Meeting Frequency in Indonesia. The Social Sciences, 13: 53-56.