Dani, Sri Desi Rama and Dr. Lilik Purwanti,, Ak., CSRS.,CA (2021) Pengaruh Jumlah dan Keahlian Komite Audit Terhadap Pengungkapan Integrated Reporting Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Laporan Keuangan menjadi hal yang cukup penting bagi suatu perusahaan sehingga dengan adanya pengungkapan laporan keuangan terintegrasi yang sesuai atau disebut juga Integrated Reporting menjadi hal yang perlu diperhatinkan dalam perusahaan terlebih bagi pihak-pihak yang bersangkutan dalam proses pembuatan dalam pengungkapannya seperti adanya komite audit. Penelitian ini bertujuan untuk mengetahui pengaruh jumlah dan keahlian komite audit terhadap pengungkapan Integrated Reporting pada perusahaan pertambangan. Metode pemilihan sampel yang digunakan adalah Purposive Sampling yang kemudian dperoleh 186 laporan keuangan tahunan yang memenuhi kriteria. Pengolahan data dilakukan dengan analisis terhadap content element pada poin pengungkapan Integrated Reporting menggunakan indikator dari Integrated Reporting Framework yang ditetepakan oleh International Integrated Reporting Commite. Hasil penelitian ini menunjukkan bahwa baik variabel jumlah komite audit maupun keahlian komite audit memiliki pengaruh terhadap pengungkapan Integrated Reporting.
English Abstract
Financial statements are quite important for a company so that the appropriate disclosure of integrated financial statements or also called Integrated Reporting is something that needs to be considered in the company, especially for the parties concerned in the disclosure process, such as the existence of an audit committee. This study aims to determine the effect of the number and expertise of the audit committee on the disclosure of Integrated Reporting in mining companies. The sample selection method used is Purposive Sampling which is then obtained 186 annual financial statements that meet the criteria. Data processing is carried out by analyzing the content elements at the disclosure points of Integrated Reporting using indicators from the Integrated Reporting Framework set by the International Integrated Reporting Committee. The results of this study indicate that both the number of audit committee variables and the expertise of the audit committee have an influence on the disclosure of Integrated Reporting.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020439 |
| Uncontrolled Keywords: | Jumlah Komite Audit, Keahlian Komite Audit, Integrated Reporting, Content Element, Integrated Reporting Framework, International Integrated Reporting Commite, Number of Audit Committees, Audit Committee Expertise, Integrated Reporting, Content Element, Integrated Reporting Framework, International Integrated Reporting Committee |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Jul 2022 03:57 |
| Last Modified: | 13 Jul 2022 03:57 |
| URI: | http://repository.ub.ac.id/id/eprint/191999 |
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Text (DALAM MASA EMBARGO)
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