Analisis Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Sukarela

Astuti, Eria (2020) Analisis Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Sukarela. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh karakteristik komite audit terhadap pengungkapan sukarela pada semua perusahaan yang terdaftar di Bursa Efek Indonesia. Karakteristik komite audit yang diduga mempengaruhi pengungkapan sukarela yakni ukuran, latar belakang akuntansi / keuangan anggota, independensi anggota, jumlah rapat, komitmen, masa jabatan. Sumber data yang digunakan dalam penelitian ini adalah laporan tahunan perusahaan publik yang terdaftar di Bursa Efek Indonesia dari tahun 2014 sampai tahun 2018. Metode pengumpulan sampel yang digunakan yaitu metode purposive sampling dengan jumlah sampel sebanyak 1895 data. Hasil penelitian menyatakan latar belakang akuntansi / keuangan anggota komite audit, masa jabatan komite audit memiliki pengaruh signifikan positif terhadap pengungkapan sukarela sedangkan ukuran anggota komite audit, independensi komite audit, jumlah rapat komite audit dan komitmen anggota komite audit tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela. ********************************************************************** This study was conducted to determine the effect of audit committee characteristics on voluntary disclosure in all companies listed on the Indonesia Stock Exchange. Audit committee characteristics that are suspected to influence the voluntary disclosure are size, accounting / financial background of members, member independence, number of meetings, commitment, and tenure. The data source used in this study was the annual report of public companies listed on the Indonesia Stock Exchange during 2014 to 2018. The sample collection method used was the purposive sampling method with a total sample of 1795 data. The results of the study expresses the accounting/financial background of the audit committee members, the audit committee tenure have significant positive effect on voluntary disclosure while the size of the audit committee members, independence of the audit committee, the number of audit committee meetings and the commitment of the audit committee members have no significant influence on voluntary disclosure.

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