Komite Audit dan Voluntary Financial Disclosure

Suhardjanto, Djoko and Payamta, (2012) Komite Audit dan Voluntary Financial Disclosure. .

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    Abstract

    The purpose of this research is to examine the role of audit committees to voluntary financial disclosure in Indonesia. Audit Committee (AC) was measured by : AC size, proportion of independent member, proportion of member with accounting/finance education, the ferquency of meeting and the proportion of commited member. The sample of this study was 58 companies of Kompas 100 index in the Indonesian Stock Exchange within the year of 2009 and 2010. The data are drawn from the annual report in the website of the companies. This research found that AC size and the frequency of AC meeting are significant to voluntary financial disclosure. This result indicates that the level of voluntary financial disclosure is depend to AC size and the frequency of AC meeting.

    Item Type: Article
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Depositing User: Lynda Rahmawati
    Date Deposited: 14 Apr 2014 22:57
    Last Modified: 14 Apr 2014 23:03
    URI: https://eprints.uns.ac.id/id/eprint/10927

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