Pengungkapan Wajib dan Sukarela Intormasi Laporan Tahunan Perusahaan Publik: Tinjauan atas Karakteristik Komite Audit (Studi Empiris pada BUMN)  

Oleh:

Suharli, Johanes Ign. Michell ; Amirullah

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. XXXVI no. 06 (Jun. 2007), page 44-55.
Topik: Annual Report; Mandatory Disclosure; Voluntary Disclosure; Audit Committee

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.28 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is aimed to explain the influence between characteristic of audit committee with the quality of mandatory and voluntary disclosure that contained in annual report of companies Badan Usaha Milik Negara (BUMN). This study use Surat Edaran Bapepam Nomor SE-02/PM/2002 as the instrument to measure the mandatory and voluntaryof flnancialdisclosure, size of audit ommittee, expertise of audit committee and annually audit committee meetings. The samples of his study are 40 companies BUMN periods 2002 - 2004. The data were analyzed by multiple linier regression. The result of this analysis of individualtest showsthat size of audit committee and expertise of audit committee sigificantly influence mandatory disclosure and voluntary disclosure.

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