PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PERUSAHAAN
(1) Dosen Program Studi Administrasi Bisnis Politeknik Negeri Bengkalis Politeknik Negeri Bengkalis
(2) Dosen Program Studi Administrasi Bisnis Politeknik Negeri Bengkalis Politeknik Negeri Bengkalis
(*) Corresponding Author
Abstract
Abstract:This study examines the impact of audit committee characteristics on the level of voluntary disclosure in the annual reports of listed Indonesian firms. Audit committee characteristics are: financial expert, meeting number, and diligence. Content analysis is used to collect the required data from the
2013 annual reports of 201 non-finance firms listed on the Indonesia Stock Exchange.The method of data analysis is multiple regression. This study employs agency theory as underlying theory. The results show that audit committee characteristicshave insignificant effect on the level of voluntary disclosure in the annual reports.
Voluntary disclosure, financial expert, meeting, diligence.
DOI: https://doi.org/10.35314/inovbiz.v3i2.28
Refbacks
- There are currently no refbacks.
Copyright (c) 2017 Rosmida Rosmida, Nurhazana Nurhazana
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This Journal has been listed and indexed in :
Copyright of Jurnal Inovasi Bisnis (p-ISSN : 2338-4840, e-ISSN : 2614-6983)
Inovbiz: Jurnal Inovasi Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
Politeknik Negeri Bengkalis
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711
E-mail: inovbiz@polbeng.ac.id
www.polbeng.ac.id