PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL

Penulis

  • Lenita Waty

https://doi.org/10.58303/jeko.v14i2b.2590

Kata Kunci:

Audit Committee size, Audit Committee Accounting, Finance Expertise, Company age, Gender in Audit Committee, Internal Control Disclosure

Abstrak

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.

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Referensi

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Diterbitkan

2021-09-07

Cara Mengutip

Simbolon, F. B. ., & Waty, L. (2021). PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL. Jurnal Ekonomis, 14(2b). https://doi.org/10.58303/jeko.v14i2b.2590