The Effect of Audit Committe on Internet Financial Reporting: Study from Financial Industry in Indonesia

Yuli W. Astuti, Kholilah, Eka A. Shidarta, Sheila F. Putri

2018

Abstract

The purpose of this study was to determine the effect of the audit committee on the internet financial reporting (IFR). Audit committees are measured by the number of members, educational background, professional background, and number of audit committee meetings. The measurement of financial report quality uses the full disclosure of companies reporting. This study uses data of financial institutions listed on the IDX in 2017. The total population of companies that meet the criteria is 95 companies with the number of observations is 110 companies. Data were analyzed using multiple regression analysis. The results showed that the number of members, educational background, and the number of audit committee meetings did not affect the IFR. It only frequencies of audit committee meeting affect the IFR. The selection of the audit committee is based on the professional background of the audit committee which has an impact on the selection of public accountant firm (KAP).

Paper Citation

in Harvard Style

Astuti Y., Shidarta E., Kholilah. and Putri S. (2018). The Effect of Audit Committe on Internet Financial Reporting: Study from Financial Industry in Indonesia.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1265-1269. DOI: 10.5220/0009507912651269

in Bibtex Style

@conference{unicees18,
author={Yuli W. Astuti and Eka A. Shidarta and Kholilah and Sheila F. Putri},
title={The Effect of Audit Committe on Internet Financial Reporting: Study from Financial Industry in Indonesia},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1265-1269},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009507912651269},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - The Effect of Audit Committe on Internet Financial Reporting: Study from Financial Industry in Indonesia
SN - 978-989-758-432-9
AU - Astuti Y.
AU - Shidarta E.
AU - Kholilah.
AU - Putri S.
PY - 2018
SP - 1265
EP - 1269
DO - 10.5220/0009507912651269