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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Jurnal Ekonomika dan Bisnis
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Krisna: Kumpulan Riset Akuntansi

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Alfita Rakhmayani; Faisal Faisal
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

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.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Dwi Okto Imtichana Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Neli Hajar Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yunita Lisnaningtyas Utami Yusufin, Heiqal Bagas