Peran Komite Audit dalam Meningkatkan Kualitas Pengungkapan Laporan Keuangan: Bukti Empiris di Bursa Efek Negara-negara Teluk

Eko Suyono

Abstract


This study aims to evaluate the role of Audit Committee in improving the disclosure quality of financial reporting in companies listed on the Gulf Capital Markets (i.e., Saudi Arabia, United Arab Emirate, Qatar, Oman, Kuwait, and Bahrain).  Purposive sampling approach selected in sample method, this study ended-up with 17 companies as a sample during 2011-2015 periods.  In another word, this study has 85 observations for 5 years.  By using multiple linear regressions, the finding shows that Audit Committee which is measured by both Audit Committee Size and Audit Committee number of meeting influences positively on the Disclosure Quality.  This finding document that the presence of Audit Committee in companies listed on the Gulf Capital Markets has a significant role in improving the Disclosure Quality of financial reporting.  Therefore, with the limited number of sample, this study still contributes to providing empirical evidence on the role of Audit Committee in improving the Disclosure Quality from emerging market, .i.e, Gulf Countries.

Keywords: Disclosure Quality, Audit Committee, Audit Committee Size, Audit Committee Meeting


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