The Effectiveness of Audit Committee toward Financial Reporting’s Quality (Non-Financial Issuers Listed in Indonesia Stock Exchange)

Abstract

Corporate governance mechanism is a chain mechanism that direct and control a company with the purpose of the company’s operations in line with the stakeholders’ interest. Audit committee is an essential pillar of corporate governance in establishing integrity and quality financial reporting. The research aimed to testify the impact of audit committee toward financial reporting’s quality in non-financial issuers listed in Indonesia Stock Exchange. The findings of the research indicated that the audit committee had significant impact on financial reporting’s quality:

Keywords: Audit Committee, Financial Reporting’s Quality