PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE
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Published:
Apr 7, 2022
Keywords:
Voluntary Disclosure, Audit Committee, Internal Audit, Audit Quality
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Abstract
The aim of this study is to build empirical evidence that audit committee composition, internal audit function, and audit quality all have an impact on voluntary disclosure. Data in this study was collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 to 2019. In this study, samples were determined using purposive sampling techniques with criteria tailored to data requirements. After sampling, the total number of samples was 150. To reduce data bias, the data analysis method first used Ordinary Least Squares (OLS) along with the classical assumption test procedure. The findings show that the characteristics of the audit committee, internal audit function, and audit quality have a positive effect on voluntary disclosure.
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Nicko, F., Ridaryanto, P., & Sitompul, R. (2022). PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA: THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(1), 62-71. https://doi.org/10.31258/current.3.1.62-71
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References
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Pontoh, Grace T. (2021). Pengaruh Karakteristik Perusahaan, Efektivitas Komite Audit, Dan Kualitas Audit Terhadap Pengungkapan Sukarela. Accounting Profession Journal (APAJI), Vol. 3, No. 1. Page: 36-54
Rahman. Faisal. (2020). Pengaruh Karakteristik Komite Audit terhadap Pengungkapan Sukarela. Jurnal Akuntansi Bisnis, Vol. 2, No. 1. Page:1-16
Rainsbury, E. A., Bradbury, M., & Cahan, S. F. (2009). The impact of audit committee quality on financial reporting quality and audit fees. Journal of Contemporary Accounting & Economics, 5(1), 20-33.
Sawyer, A., & Bright, K. (2008). The Access Manual: Auditing and Managing Inclusive Built Environments: John Wiley & Sons.
Suyono, Eko. 2018. Peran Komite Audit dalam Meningkatkan Kualitas Pengungkapan Laporan Keuangan: Bukti Empiris di Bursa Efek Negara-negara Teluk. Jurnal Visioner & Strategis, Vol 7, No 1. Page: 1-16.
Scott, W. R., & O'Brien, P. C. (2003). Financial Accounting Theory (Vol. 3): prentice hall Toronto.
Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal Auditors’ Assessment of Their Contribution to Financial Statement Audits: The Relation with Audit Aommittee and Internal Audit Function Characteristics. International Journal of Auditing, 10(1), 1-18.
Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal auditors’ assessment of their contribution to financial statement audits: The relation with audit committee and internal audit function characteristics. International Journal of Auditing, 10(1), 1-18.
Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees' effectiveness and corporate voluntary disclosures. Asian Review of Accounting
Al-Matari, E. M., Al-Swidi, A. K., Fadzil, F. H., & Al-Matari, Y. A. (2012). The Impact of Board Characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange. International Journal of Accounting and Financial Reporting, 2(2), 310-332.
Astuti, Eria. (2020). Analisis Pengaruh Karakteristik Komite Audit terhadap Pengungkapan Sukarela. JGBMR. Vol., No, 2. Page:1-18.
Berger, A. N., & DeYoung, R. (1997). Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking & Finance, 21(6), 849-870.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199
Jensen, M. C., & Meckling, W. (1976). H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure En: Journal of Finance Economics, 3.
Kamolsakulchai, M. (2015). The impact of the Audit Committee Effectiveness and Audit Auality on Financial Reporting Quality of Listed Company in Stocks Exchange of Thailand. Review of Integrative Business and Economics Research, 4(2), 328
Leftwich, R. W., Watts, R. L., & Zimmerman, J. L. (1981). Voluntary corporate disclosure: The case of interim reporting. Journal of accounting research, 50-77.
Lennox, C. S. (1999). Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance & Accounting, 26(7‐8), 779-805
Madi, H., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. The impact of audit committee characteristics on corporate voluntary disclosure, 164.
Purnomo, Hanny, (2019). Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela. E-Jurnal Akuntansu, Vol. 30, No. 4. Page:861-873.
Pontoh, Grace T. (2021). Pengaruh Karakteristik Perusahaan, Efektivitas Komite Audit, Dan Kualitas Audit Terhadap Pengungkapan Sukarela. Accounting Profession Journal (APAJI), Vol. 3, No. 1. Page: 36-54
Rahman. Faisal. (2020). Pengaruh Karakteristik Komite Audit terhadap Pengungkapan Sukarela. Jurnal Akuntansi Bisnis, Vol. 2, No. 1. Page:1-16
Rainsbury, E. A., Bradbury, M., & Cahan, S. F. (2009). The impact of audit committee quality on financial reporting quality and audit fees. Journal of Contemporary Accounting & Economics, 5(1), 20-33.
Sawyer, A., & Bright, K. (2008). The Access Manual: Auditing and Managing Inclusive Built Environments: John Wiley & Sons.
Suyono, Eko. 2018. Peran Komite Audit dalam Meningkatkan Kualitas Pengungkapan Laporan Keuangan: Bukti Empiris di Bursa Efek Negara-negara Teluk. Jurnal Visioner & Strategis, Vol 7, No 1. Page: 1-16.
Scott, W. R., & O'Brien, P. C. (2003). Financial Accounting Theory (Vol. 3): prentice hall Toronto.
Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal Auditors’ Assessment of Their Contribution to Financial Statement Audits: The Relation with Audit Aommittee and Internal Audit Function Characteristics. International Journal of Auditing, 10(1), 1-18.
Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal auditors’ assessment of their contribution to financial statement audits: The relation with audit committee and internal audit function characteristics. International Journal of Auditing, 10(1), 1-18.