Pengaruh Efektivitas Dewan Direksi Dan Komite Audit Terhadap Internet Financial Reporting (IFR)
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Abstract
This research aims to obtain empirical evidence about the effect of Board of Directors Effectiveness, Audit Committee Effectiveness, and Independent Commissioner toward IFR. This research uses secondary data from the site www.idx.co.id. The population of this research is all sectors in property, real estate, and building construction from 2017-2019. This research is conducted with a sample of 90 data. Furthermore, data in this research is processed using SPSS ver 25.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Board of Director Effectiveness and Independent Commissioner have a significant negative towards Internet Financial Reporting (IFR), while Audit Committee Efectiveness has a significant positive effect towards Internet Financial Reporting (IFR).
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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
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