PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING

Korinatul Latifah; Marsono Marsono

doi:10.14710/jaa.17.2.67-89

DOI: https://doi.org/10.14710/jaa.17.2.67-89

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING

*Korinatul Latifah - Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Marsono Marsono - Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

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Abstract

This study aims to examine the effect of the effectiveness of the audit committee on Internet Financial Reporting (IFR). Variables used in the equation are size of audit committee, independent audit committee, audit committee financial expertise, and audit committee meeting frequency as independent variables, as well IFR as the dependent variable. The population used in this study were manufacturing companies in 2018-2019 with a total sample of 216 samples. Sampling is based on purposive sampling method with certain criteria. Panel data regression analysis with the GLS approach is the analytical method used in the study. The results showed that the size, independence, and financial expertise of the audit committee do not influence IFR. So that these three variables are not effective in increasing the IFR score. Meanwhile, the frequency of audit committee meetings has a positive and significant effect on IFR, and indicates that the frequency of meetings is an important characteristic in assessing the effectiveness of the audit committee on IFR.

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Keywords: internet financial reporting, audit committee size, independent audit committee, audit committee financial expertise, audit committee meeting frequency

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In Volume 17, Nomor 2, Tahun 2020

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