ZULFIKAR, Rudi and Nofianti, Nana and Faozy, Azy Nur (2019) PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE. AKUISISI Jurnal Akuntansi, 15 (2). pp. 9-17. ISSN ONLINE ISSN : 2477-2984 – PRINT ISSN : 1978-6581

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Abstract

This study aims to analyze the ef ect of the proportion of Independent Commissioners and the characteristics of the Audit Committee on disclosure of internet financial reporting. The sample in this study was 90 companies, and the sample used in this study was a banking company registered at Bank Indonesia during 2011-2014. Based on the test results show that the proportion of independent commissioners, has no ef ect on disclosure of financial reporting on the internet. And then, the characteristics of the audit committee consist of several proxies namely the size of the Audit Committee, the frequency of Audit Committee meetings, the expertise of the Audit Committee in finance / accounting, and the independent Audit Committee has a positive and significant ef ect for disclosure of internet financial reporting. Size as a control variable has a positive and significant ef ect on disclosure of internet financial

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