Audit Committee Characteristics on Firm Performance of Listed Companies on the Stock Exchange of Thailand SET 100 Index

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Arporn Klaewtanong
Pimpisa Promma


The objective of this study was to investigate the relationship between  characteristics of audit committee on the performance of Listed Companies on the Stock Exchange of Thailand SET 100 Index. The data was collected from the financial statements and annual reports during the years 2016-2019 of 331 companies. The variables used were the audit committee size, audit committee chair who are expertise in financial and accounting, the proportion of female audit committees, the average duration of directorship and the number of committee meetings, net profit margin and earning per share .This study is inference research by using descriptive statistics analysis and multiple regression. The results found that the proportion of female audit committees positively relationship the performance of the Listed Companies on the Stock Exchange of Thailand SET 100 Index measured by earning per share .Whereas, the audit committee characteristics did not find the relationship the performance of the Listed Companies on the Stock Exchange of Thailand SET 100 Index measured by net profit margin.


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