PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Pratiwi Nurul Aini (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Muchamad Syafruddin (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable. An audit committee effectiveness is embedded in independence and expertise of audit committee. Firm size used as control variable.The population used in this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 with a total sample of 84 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are annual report in 2013. This study uses the technique of multiple linear regression analysis.The  empirical  result  of  this  study  show  that  managerial  ownership  have  positively sifnificant influenced on voluntary disclosure. Managerial ownership moderated by independence and expertise of audit committee shows higher voluntary disclosure.