SITI, Fatmawati and CHARIRI, Anis (2017) INDEPENDENT AUDIT COMMITTEE, AUDIT COMMITTEE EXPERTISE, TYPES OF INDUSTRY, AND INTEGRATED REPORTING INDEX (Study on Johannesburg Stock Exchange 2015). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
This study aims to examine the relationship of independent audit committee, audit committee expertise, and types of industry, on integrated reporting scope (integrated reporting index). The population in this study consisted of industry, finance, consumer, and basic materials companies listed in Johannesburg Stock Exchange (JSE) in 2015. The sampling method was purposive sampling. Resulting of 136 samples. Multiple regression was used to analyse the data. The result of this study showed that the variable independent audit committee and audit committee expertise have positive and significant effect on the integrated reporting scope (integrated reporting index). While the variable types of industry did not have positive effect on the integrated reporting scope (integrated reporting index).
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | integrated reporting, integrated reporting scope (index), independent audit committee, audit committee expertise, types of industries, JSE, South Africa |
| Uncontrolled Keywords: | integrated reporting, integrated reporting scope (index), independent audit committee, audit committee expertise, types of industries, JSE, South Africa |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 53946 |
| Deposited By: | INVALID USER |
| Deposited On: | 02 Jun 2017 13:21 |
| Last Modified: | 02 Jun 2017 13:21 |
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