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Pengungkapan wajib dan sukarela informasi laporan tahunan perusahaan publik: tinjauan atas karateristik komite audit (studi empiris pada BUMN)
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
Call Number | Location | Available |
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PSB lt.dasar - Pascasarjana | 1 |
Penerbit | Lembaga Manajemen Fakultas Ekonomi Universitas Indonesia., |
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Edisi | - |
Subjek | Annual report Voluntary disclosure Audit Committee Mandatory disclosure |
ISBN/ISSN | 3029859 |
Klasifikasi | - |
Deskripsi Fisik | - |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |