Jurnal Ekonomis
Vol 14 No 2b (2021): EKONOMIS : Agustus 2021

PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL

Fitriany Br Simbolon (Unknown)
Lenita Waty (Unknown)

Article Info

Publish Date
07 Sep 2021

Abstract

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.

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Journal Info
Jurnal Ekonomis
Website

Abbrev

jeko

Publisher

Universitas Advent Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti ...