| Samenvatting: | Audit committee of State-Owned Enterprises (SOEs) is a work team that work collectively and face a complex challenge related to the characteristic of SOEs as Government agent. Previous research on characteristic or the effectiveness of audit committee is done at individual level, while such research at a team level has not been explored. This study examines the relationship between characteristic and effectiveness of audit committee of the state-owned enterprises form a group perspective. Refer to work team characteristic by Champion (1996), using canonical correlation analysis technique, inferences from these studies provide a strong relationship between job design, interdependency, composition, process and context and the effectiveness construct, of audit committee of SOEs. Findings also provide the variables as the best predictive for each characteristics and effectiveness construct.
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