PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA

The aim of this study is to build empirical evidence that audit committee composition, internal function, and quality all have an impact on voluntary disclosure. Data in was collected from manufacturing companies listed the Indonesia Stock Exchange (IDX) between 2015 2019. In study, samples were determined using purposive sampling techniques with criteria tailored data requirements. After sampling, total number 150. To reduce bias, analysis method first used Ordinary Least Squares (OLS) along classical assumption test procedure. findings show characteristics committee, a positive effect