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

Citation Format:

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.

Fulltext View|Download

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

Article Metrics:

Article Info

Section: Articles

In Volume 17, Nomor 2, Tahun 2020

Recent articles

INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF LISTED FIRMS IN NIGERIA: MODERATING ROLE OF CORPORATE GOVERNANCE Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019) OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE More recent articles

Most cited articles

FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL More cited articles

Last update:

Pengaruh Dewan Direksi Dan Komite Audit Terhadap Internet Finansial Reporting (IFR) Dalam Industri Perbankan
Putri Kristherilla, Hendro Lukman. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4 (1), 2024. doi: 10.56799/ekoma.v4i1.5530

Last update: 2024-12-26 12:17:18

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).