ISSN: 2225-8329
Open access
The aim of this study was to investigate the effect of the board of commissioners’ effectiveness and audit committees effectiveness on internet financial reporting (IFR). This study used samples from the financial company listed in Indonesia Stock Exchange with a purposive sampling technique. The research data was collected from the company’s annual report and website and in 2017. The method of data analysis was multiple linear regressions. The results of this study indicated that the board of commissioners’ effectiveness had no significant effect on internet financial reporting whereas audit committee effectiveness had a positive and significant influence on internet financial reporting.
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To cite this article: Jao, R., Mediaty, Hamzah, D., Winar, K., Laba, A. R. (2019). The Effect of the Board of Commissioners and Audit Committees Effectiveness on Internet Financial Reporting, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 37-48.
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