Abstract
This study aimed to analyze the influence of the proportion of Independent Commissioner and the characteristics Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commissioners. Characteristics of the Audit Committee is proxied by the size, Audit Committee’s meeting frequency, the Audit Committee expertise in accounting / financial, and the independent parties of the Audit Committee’s proportion. Internet financial reporting disclosure is measured by the disclosure items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies, and samples used in this study were banking companies listed in Bank Indonesia during the years 2011-2014. Statistical method used is multiple regression analysis. Based on the test results show that the proportion of independent commissioner, had no effect to internet fianncial reporting disclosure. And then, the characteristics of an audit committee comprised of several proxies which are the size of the Audit Committee, Audit Committee’s meeting frequency, Audit Committee expertise in financial / accounting, and the independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.
Highlights
Penelitian ini bertujuan untuk menganalisis pengaruh proporsi Komisaris Independen dan karakteristik Komite Audit terhadap pengungkapan pelaporan keuangan internet
This study aims to analyze the effect of the proportion of Independent Commissioners and the characteristics of the Audit Committee on disclosure of internet financial reporting
Journal Of Basic And Applied Sciences, 5(10), 1273-1289
Summary
Menurut Fair Finance Guide Internasional (2010) tentang transparansi dan akuntabilitas sektor perbankan terdapat 48 bank di Tujuh negara yang dapat rapor merah transparansi salah satunya Indonesia. Selanjutnya tingkat kepatuhan mandatory disclosure industri perbankan di Indonesia memiliki rerata 75,92%, angka ini masih tergolong rendah jika dibandingkan dengan ketentuan pengungkapan 100,00% oleh BAPEPAM-LK (Suhardjantoat al., 2014). Monitoring dilakukan melalui mekanisme internal Board, salah satunya Komisaris Independen dan Komite Audit. Monitoring internal dapat mengarahkan, memantau dan mengevaluasi pelaksanaan kebijakan strategis bank, hal ini sesuai dengan PBI No 8/14/PBI/ 2006 pasal 9 ayat 3.Komisaris Independen merupakan seorang yang independen dari posisi manajemen eksekutif atau fungsi manajemen lainnya dalam perusahaan dan bebas dari hubungan apapun yang dapat mempengaruhi keputusan mereka (Hegazy dan Hegazy, 2010). Komisaris Independen dan Komite Audit diperlukan pihak yang dapat mewakili principal dan stakeholders dalam memonitor aktivitas manajemen sehingga mendorong manajemen untuk meningkatkan pengelolaan organisasi menjadi lebih optimal sehingga meningkatkan kepercayaan shareholders dan stakeholder. Perbedaan penelitian ini dengan penelitian sebelumnya Debrecenyet al., (2002) dan Bottiet al., (2014) yaitu penggunaan mekanisme monitoring internal Governance diproksikan oleh Komisaris Independen dan karakteristik Komiter Audit.
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