Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Media Mahardhika

PERAN FREKUENSI RAPAT KOMITE AUDIT DAN INDEPENDENSI KOMITE DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN DI SKTOR INFRASTRUKTUR Prastyawati, Tika; Anshari, Rahman; Pribadi, Muhammad Iqbal
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1382

Abstract

The level of responsibility and transparency of a company is reflected in the quality of its financial reporting, especially in the infrastructure industry which faces significant financial risks and involves large-scale projects. This study aims to investigate the effect of audit committee independence and meeting frequency on the quality of financial reporting in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The methodology used in this research is quantitative with a multiple linear regression analysis approach. The sample determination was carried out using purposive sampling method, which resulted in 108 observation data. The findings of the analysis show that the frequency of audit committee meetings has a significant and positive effect on the quality of financial reporting, while the level of independence of the audit committee does not show a significant impact. These results indicate that, compared to committee independence, the intensity of audit committee meetings has a greater influence in improving the effectiveness of supervision and accuracy of financial statement presentation. This research reinforces the active role of audit committees as part of the corporate governance mechanism, both theoretically and practically.
Co-Authors 'Aini, Tsabitah Qurratun Ahmad Faqih Al-Rasyid, Akhmad Maslan Triananda Surya Alfin Syahrian Dwi Nugraha Andini Andini Anggryani, Rossa Atikah Rahmawati Awahda Dzahwa Kurnia Syafitri Azyyati, Nur Isnaini Bafadal, Mentarry Bambang Setiaji Bambang Setiaji Chaerul Fadly Mochtar Dedi Setiawan Dewi Sartika Dhea Ayu Puspita Sari Dhea Sartika Dwi Erma Suryani Ermi Utami Fahlefi, M Rio Arezky Firza Fahrun Nisa Faldi Faldi Faldi Fatimatuzzahra, Siti Fenty Fauziah Fenty Fauziah Firdaus, Dhoni Fitri Darmayani Manoy Fitria, Syarifah Gienah Terra Al Fache Halim Setya Candra Hamzah, Hasyrul Hasanah, Ummu Sulaim Isnalita istiqomah istiqomah Jamiatur Rasyidah Jati Pratiwi Joko Sabtohadi Junianda Haris Dwiagam Khalish Arsy Al Khairy Siregar Kharisa Kharisa Kurniawati, Rindu Kusumawati, Yulia Tri Lila Zulfa Kamila Marliani Melyana Rizky Mirna Zahra Baco Muhammad Iqbal Pribadi Muhammad Iqbal Pribadi Muhammad Ridho Akmal Nabilah, Hafidah Nia Ramadani Norma Feti Farida Nur Atika Astriani Nur Halimah Nur Isnaini Azyyati Nur Syarisma Nurcahyati, Sintiya Oky Jeania Nellanda Prastyawati, Tika Pribadi , Muhammad Iqbal Pribadi, Muhammad Iqbal Putri Nur Hasanah Putri, Nur Aprilia RATNA SARI Rindu Kurniawati Ririn, Ririn Suwarni Rizky Kurniawan Rizky Kurniawan Syamat Salsabila Azzahra Sartika, Dhea Shofia, Lira Risti Siti Mariani Sri Wahyuni Jamal SULISTIA, SULISTIA Suwoko Suwoko Syahputra, Muhammad Daffa Haikal Syayid Al Manar Tri Putri Erawati Umah, Khirzatul Wafa Mutmainah Wahyuni Jamal, Sri Widya Rahmah