FİRMA PERFORMANSININ DENETİM KOMİTESİ TİTİZLİĞİNE ETKİSİ

Year 2023, Volume: 25 Issue: 1, 135 - 146, 02.06.2023

İsmail Bekci , Eda Köse , Esra Aksoy

https://doi.org/10.26468/trakyasobed.1222654

Abstract

Bu araştırmanın amacı, firma performansının denetim komitesi titizliği üzerindeki etkisini saptamaktır. Araştırmada, denetim komitesi toplantı sıklığının firma yaşı ile ilişkisine odaklanılacaktır. Bu doğrultuda, araştırmada 2010-2021 dönemleri arasında BİST’te mali sektörde faaliyet gösteren 12 bankanın verileri incelenmiştir. Çalışmada kullanılan değişkenler, “yıl içinde yapılan denetim komitesinin toplantı sayısı” bağımlı değişken, “şirketin kuruluşundan bu yana geçen yıl sayısı”, “toplam varlıkların logaritması”, “borcun aktiflere oranı” , “özkaynak karlılığı” ve aktif karlılığı ise bağımsız değişkenlerdir. Firma yaşının, denetim komitesi toplantı sıklığı üzerindeki etkisini ele almak için, panel veri analizi kullanılmıştır. Elde edilen verilerle regresyon modeli kurulmuştur. Kurulan model Satata programı ile analiz edilmiştir. Analizden elde edilen bulgular, %1 anlamlılık düzeyinde firma yaşının denetim komite toplantı sıklığı üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisinin olduğu yönündedir. Diğer bağımsız değişkenlerin ise bağımlı değişken üzerinde istatistiksel olarak anlamlı bir etkisi bulunamamıştır. Sonuç olarak yapılan bu çalışma, firmaların denetim komitesi titizliğinin, piyasadaki tecrübesi ve aktif faaliyet süreci ile yakından ilişkili olduğunu göstermektedir.

Keywords

Denetim Komitesi, Firma Tecrübesi, Panel Veri Analizi, Audit Committee, Firm Experience, Panel Data Analysis.

THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE

Abstract

The aim of this research study is to determine the effect of firm performance on audit committee diligence. The research concentrates on the relationship between audit committee meeting frequency and firm age. In this regard, the data of 12 banks operating in the financial sector in the BIST over the period 2010-2021 are examined in the research study. The variables such as “the number of years since the establishment of the company”, “logarithm of total assets”, “debt to assets ratio”, “return on equity” and “return on assets” are used as independent variables; whereas “the number of audit committee meetings held during the year” is used as the dependent variable. Panel data analysis is conducted to consider the effect of firm age on audit committee meeting frequency. A regression model, which is established with the obtained data, is analyzed with the help of STATA software. The findings obtained from the analysis indicate that the firm age has a positive and statistically significant effect on the audit committee meeting frequency at the 1% significance level. The other independent variables have no statistically significant effect on the dependent variable. Consequently, this study indicates that the firm’s audit committee diligence is closely associated with its market experience and active operating process.

Keywords

Audit Committee, Firm Experience, Panel Data Analysis.

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