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All Journal Jurnal Bioterdidik: Wahana Ekspresi Ilmiah JURNAL PENDIDIKAN TAMBUSAI Syntax Idea Jurnal Revenue : Jurnal Ilmiah Akuntansi Edukasia: Jurnal Pendidikan dan Pembelajaran Innovative: Journal Of Social Science Research Sabar : Jurnal Pendidikan Agama Kristen dan Katolik
Enjelina Enjelina
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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENGARUH KUALITAS AUDIT DAN EFEKTIVITAS KOMITE AUDIT TERHADAP PENGUNGKAPAN SUKARELA DI BURSA EFEK INDONESIA Gizta, Aulia Dewi; Enjelina, Enjelina; Afriyadi, Afriyadi; Sambodo, Bambang; Lidya, Marina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.751

Abstract

The era of globalization has triggered a global crisis which has caused a number of companies and public accounting services to begin to doubt their credibility and consider them. Therefore, disclosure of information in the company's financial reports plays an important role. This research aims to examine the influence of audit quality and audit committee effectiveness on voluntary disclosure in property companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The objects of this research are property companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling method was purposive sampling method so that a sample of 39 companies was obtained. The research results show that the Audit Quality variable partially influences Voluntary Disclosure. Meanwhile, the Audit Committee Effectiveness variable has no effect on Voluntary Disclosure. Then, simultaneously, Audit Quality and Audit Committee Effectiveness influence the Voluntary Disclosure.
Co-Authors Afriyadi, Afriyadi Aulia Dewi Gizta Batubara, Irma Darlen Sikumbang Dea Alnisrina Delfiana Putri Julyanti Napa Lidya, Marina Lulu’ Farida Lulu’ Farida Rantung, Vivi Piggie Rini Rita T Marpaung Salni Salni Sambodo, Bambang Saragih, Orde Koria Sartika Nipa Patanduk Siregar, Feby Ranesia Sitanggang, Rawatri