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Abstract
Dalam tulisan yang dimuat pada Jurnal Bisnis dan Akuntansi edisi Agustus 1999, telah dijelaskan tentang peran dan fungsi komite audit secara normatif maupun hasil penelitian yang menunjukkan kinerja komite tersebut. Kali ini penulis mencoba membahas lebih lanjut topik tentang komite audit, dengan pokok permasalahan faktor-faktor apa saja yang mendorong agar komite tersebut bisa mencapai kinerja seperti yang diharapkan. Menurut penulis ada beberapa faktor yang menentukan kesuksesan komite, yang bisa digolongkan dalam faktor fundamental, faktor primer dan faktor sekunder. Karena terbatasnya literatur yang menunjukkan bagaimana praktik komite audit di Indonesia, dalam membahas topik ini penulis mendasarkan pada literatur yang bersifat normatif maupun berbagai hasil penelitian yang bersifat empiris atas praktik di Amerika.
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