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Pengungkapan wajib dan sukarela informasi laporan tahunan perusahaan publik: tinjauan atas karateristik komite audit (studi empiris pada BUMN)

Amrullah - ; Suharli, Michell - ;

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 voluntary of financial disclosure, size of audit committee meetings. The saples of his study are 40 companies BUMN periods 2002-2004. The data were analyzed by multiple linier regression. The result of this analysis of individual test shows that size of audit committee and expertise of audit committee significantly influence mandatory disclosure and voluntary disclosure..Printed Journal


Ketersediaan

Call NumberLocationAvailable
PSB lt.dasar - Pascasarjana1
Penerbit: Lembaga Manajemen Fakultas Ekonomi Universitas Indonesia
Edisi-
SubjekAnnual report
Voluntary disclosure
Audit Committee
Mandatory disclosure
ISBN/ISSN3029859
Klasifikasi-
Deskripsi Fisik-
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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