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Komite Audit dan Voluntary Financial Disclosure.

(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.
This research found that AC size and the frequency of AC meeting are significant to voluntary financial
disclosure. This result indicates that the level of voluntary financial disclosure is depend to AC size and
the frequency of AC meeting.

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