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PENGARUH PROPORSI KOMITE AUDIT INDEPENDEN, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL

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ABSTRACT THE EFFECT OF PROPORTION OF AUDIT COMMITTEE INDEPENDENT, FINANCIAL EXPERTISE AUDIT COMMITTEE AND AUDIT COMMITTEE SIZE TO DISCLOSURE INTERNAL CONTROL SYSTEM Raynald Wilbert Pramono Donni NIM: 1432115 This study was conducted to test empirically the influence of the proportion of independent audit committees, financial expertise audit committee and audit committee size to the disclosure of internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This research uses descriptive method with quantitative approach. The method of analysis used is multiple regression analysis. The selected companies consist of banking companies listed on the Indonesia Stock Exchange in 2013-2016 as many as 35 banking companies. The statistical tool used to test the hypothesis is multiple regression. Based on the result of this research, partially the proportion of audit committee, financial expertise of audit committee and audit committee size did not affect significantly to disclosure of internal control system. The results of this study also showed that simultaneously the proportion of audit committee, financial expertise audit committee and audit committee size did not affect significantly to disclosure of internal control system. Keywords: Proportion of independent audit committee, financial expertise audit committee, audit committee size, disclosure of internal control system, banking company.