Title: The Influence of Audit Committee Effectiveness, Internal Audit Effectiveness and Audit Quality on Voluntary Disclosure

Authors: Hanny Purnomo

Affiliations : Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to determine the effect of audit committee effectiveness, internal audit effectiveness, and audit quality on voluntary disclosure. This study uses the voluntary disclosure index as a proxy for voluntary disclosure. This study uses 743 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique used a purposive sampling method, obtaining 150 research samples. Testing the effect of audit committee effectiveness, internal audit effectiveness, and audit quality on voluntary disclosure was conducted using multiple linear regression techniques using SPSS for Mac release 25 software. The results of this study indicate that companies with good internal and external control mechanisms will encourage management to be more transparent in disclosing both financial and non-financial information to the public through voluntary disclosure. For company policies, the results of this study can provide input and additional information regarding the importance of internal and external control mechanisms in the process of disclosing information to the public. For shareholders, the results of this study provide input in assessing company financial reports, so that investors can rely on financial reports that have good control mechanisms.

Keywords: Audit quality, effectiveness of the audit committee, effectiveness of the internal audit, voluntary disclosure

Sources: http://repository.unair.ac.id/97986/