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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business
Nurul Nazlia Jamil
Kuliyyah of Economics and Management Sciences, International Islamic University Malaysia
Economics, Econometrics & Finance

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An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia Jamil, Nurul Nazlia; Nelson, Sherliza Puat
Gadjah Mada International Journal of Business Vol 13, No 3 (2011): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.611 KB)

Abstract

Financial reporting quality has been under scrutiny especially after the collapse of major companies. The main objective of this study is to investigate the audit committee’s effectiveness on the financial reporting quality among the Malaysian GLCs following the transformation program. In particular, the study examined the impact of audit committee characteristics (independence, size, frequency of meeting and financial expertise) on earnings management in periods prior to and following the transformation program (2003-2009). As of 31 December 2010, there were 33 public-listed companies categorized as Government-Linked Companies (GLC Transformation Policy, 2010) and there were 20 firms that have complete data that resulted in the total number of firm-year observations to 120 for six years (years 2003-2009).  Results show that the magnitude of earnings management as proxy of financial reporting quality is influenced by the audit committee independence. Agency theory was applied to explain audit committee, as a monitoring mechanism as well as reducing agency costs via gaining competitive advantage in knowledge, skills, and expertise towards financial reporting quality. The study is important as it provides additional knowledge about the impact of audit committees effectiveness on reducing the earnings management, and assist practitioners, policymakers and regulators such as Malaysian Institute of Accountants, Securities Commission and government to determine ways to enhance audit committees effectiveness and improve the financial reporting of GLCs, as well as improving the quality of the accounting profession.     
Corporate governance mechanism and Corporate Social Responsibility disclosure: evidence from emerging market Nugraheni, Peni; Budhiani, Annisa Balqis; Jamil, Nurul Nazlia
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art15

Abstract

This research aims to examine the influence of the board of directors and the audit committee on Corporate Social Responsibility (CSR) disclosure. The board of directors is proxied by board size, board meeting frequency, and board gender diversity. Meanwhile, the audit committee is proxied by audit committee size, audit committee meeting frequency, and audit committee expertise. The data used in this research are secondary data originating from the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Saudi Exchange. This research adopts a quantitative research approach, with data collection techniques including literature study and documentation. The data are analyzed using panel data regression analysis. The results of the panel data regression analysis show that board size and audit committee expertise have a positive but insignificant effect on CSR disclosure. Meanwhile, board meetings and audit committee size have a positive and significant effect on CSR disclosure. Furthermore, board gender diversity and audit committee meeting frequency have a negative and significant effect on CSR disclosure. This research contributes by providing insights into the role of corporate governance mechanisms in encouraging corporate transparency through CSR disclosure. The findings are expected to provide a better understanding of how governance structures influence companies in disclosing their social and environmental responsibilities.
Co-Authors Budhiani, Annisa Balqis Nugraheni, Peni Sherliza Puat Nelson