TY  - JOUR
T1  - The Influence of Audit Committee Composition, Authority, Resources and Diligence Toward Financial Reporting Quality
AU - Fettry, Sylvia AU - Mulyani, Sri 
JO  - International Business Management
VL  - 10
IS  - 9
SP  - 1756
EP  - 1767
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.1756.1767
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.1756.1767
KW  - diligence
KW  -financial reporting quality
KW  -resources
KW  -authority
KW  -composition
KW  -Audit committee
AB  - This study examines the influence of audit committee composition, authority, resources and diligence toward financial reporting quality. This study uses explanatory research method and amultivariate regression test to conductthe statistic testing. Data are collected directly from companies and authoritative bodies, i.e., annual report, audit committee charter and other publications. The result indicates a positive influence of the audit committee diligence on the financial reporting quality. This is revealed that audit committee meeting and audit committee voluntary disclosure are considered to improve the quality of financial reporting.
ER  -