PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL

KRISNA: Kumpulan Riset Akuntansi

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Field Value
 
Title PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL
 
Creator Rakhmayani, Alfita
Faisal, Faisal
 
Subject
Audit committee characteristics; agency theory; disclosure; internal control system
 
Description Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Contributor
 
Date 2019-07-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1134
10.22225/kr.11.1.1134.90-99
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol 11, No 1 (2019): Krisna: Kumpulan Riset Akuntansi; 90-99
2599-1809
2301-8879
10.22225/kr.11.1
 
Language ind
 
Relation https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1134/840
 
Rights Copyright (c) 2019 KRISNA: Kumpulan Riset Akuntansi
 

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