KOMITE AUDIT, AUDIT INTERNAL, DAN AUDIT EKSTERNAL SEBAGAI PENGAWAS SOLVABILITAS PERUSAHAAN ASURANSI

Endang Etty Merawati, Iha Haryani

Abstract


Abstrak: Komite Audit, Audit Internal, dan Audit Eksternal sebagai Pengawas Solvabilitas Perusahaan Asuransi. Tujuan penelitian adalah menelaah hubungan dan pengaruh komite audit, audit internal, dan audit eksternal dalam pengawasan solvabilitas perusahaan asuransi. Penelitian ini termasuk penelitian explanatory dengan menggunakan 38 pejabat sebagai responden dari 11 perusahaan asuransi yang tercatat di BEI tahun 2012. Data dikumpulkan dengan metode survey. Hasil penelitian ini menunjukkan bahwa komite audit, audit internal, dan audit eksternal mempunyai hubungan dalam pengawasan perusahaan. Secara simultan komite audit, audit internal dan audit eksternal berpengaruh terhadap solvabilitas perusahaan. Secara parsial hanya audit eksternal yang mempunyai pengaruh signifian terhadap solvabilitas.

Abstract: Audit Committee, Internal Audit and External Audit as Supervisors of Solvability in Insurance Companies. The purpose of this research is to study the relation and impacts of audit committee, internal audit and external audit in supervising the solvability of the insurance companies. This is an explanatory research by taking 38 executives as respondents from 11 insurance companies listed in BEI in 2012. Data were accumulated by a survey method. Result of this study shows that audit committee, internal audit, and external audit have relation in supervising the company. Simultaneously, audit committee, internal audit, and external audit have an impact towards solvability. However, partially, it is only external audit that has a signifiant impact towards solvability.


Keywords


komite audit; audit internal; audit external; solvabilitas

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DOI: http://dx.doi.org/10.18202/jamal.2015.04.6002

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