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All Journal Indonesian Journal of Applied Accounting and Finance
Safitri Nurul Aisyah
Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AUDIT COMMITTEE CHARACTERISTICS AND VOLUNTARY DISCLOSURE (STUDY ON MANUFACTURING COMPANIES IN 2017-2019) Safitri Nurul Aisyah; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.248

Abstract

This study centers on how the audit committee's characteristics impact voluntary disclosure. The composition of the audit committee is shown by its size, percentage of independent commissioners, and gender diversity. This study used 255 observations over 3 years, from 2017 to 2019, and samples from industrial firms recorded on the Indonesia Stock Exchange. In this study, a multiple linear analysis is conducted. The results show that the audit committee size has a negative effect on voluntary disclosure. The ratio of independent commissioners and the gender diversity of the audit committee have a positive impact on voluntary disclosure.
Co-Authors Isna Putri Rahmawati