(B. Ekonomi)
Komite Audit dan
Voluntary Financial Disclosure
Keywords: voluntary financial disclosure, annual report, disclosure level, audit committee
Suhardjanto, Djoko; Payamta
Fakultas Ekonomi UNS, Penelitian, BOPTN UNS, Hibah Fundamental, 2012
The purpose of this research is to examine the role of audit committees to voluntary financial disclosure in Indonesia. Audit Committee (AC) was measured by : AC size, proportion of independent member, proportion of member with accounting/finance education, the ferquency of meeting and the proportion of commited member. The sample of this study was 58 companies of Kompas 100 index in the Indonesian Stock Exchange within the year of 2009 and 2010. The data are drawn from the annual report in the website of the companies.