Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 1 (2022): June

AUDIT COMMITTEE CHARACTERISTICS AND VOLUNTARY DISCLOSURE (STUDY ON MANUFACTURING COMPANIES IN 2017-2019)

Safitri Nurul Aisyah (Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia)
Isna Putri Rahmawati (Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia)

Article Info

Publish Date
30 Jun 2022

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.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...