Jurnal Akuntansi Prima, Volume VI, Nomor 1, Tahun 2016, ISSN: 2088-6136

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The objective of this study is to find out the effect of independency and integrity on the effectiveness of audior committee roles. The research variables areindependency and integrity as independent variable and effectiveness of auditor committe roles as dependent variable. The study was conducted at PT. Bank Maspion Ltd consisting of all auditor committee amounting to 54 auditors around 11 cities in Indonesia. There were 48 samples of this study which were taken by Slovin sampling technique. The research data were derived by questionaires. The research method is quantitative with classical assumption testing which used statistical analysis, multiple linear regression analysis. The result of the study was to test whether or not variables of independence and integrity had a significant effect on auditor committee roles at PT. Bank Maspion Ltd. The result of the variable testing stated that the value of determination coefficient was 24,40%, while variable of independecy value was tcount (1.812) > t-table (1.679), while the value of integrity variable was t-count (1.523) < t-table (2.015). In conclusion, both variables (X) partially do not have any effect on variable of Y.

Kata Kunci: Independency, Integrity, Effectiveness of Auditor Committee Roles

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