Title: The Influence of Audit Committee Effectiveness, Internal Audit Effectiveness and Audit Quality on Voluntary Disclosure
Author: Hanny Purnomo
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to determine the effect of audit committee effectiveness, internal audit effectiveness and audit quality on voluntary disclosure. This research uses the voluntary disclosure index as a proxy for voluntary disclosure. This research uses manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period, consisting of 743 companies. The sampling technique was carried out using 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 carried out using multiple linear regression techniques using SPSS for Mac realease 25 software. The results in this study show that companies that have 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 research 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 research are 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/
