Is Voluntary Disclosure and Audit Committee Characteristic Linked to Earning Informativeness?

This study aims to examine the impact of voluntary disclosure and characteristics of the audit committee towards earnings informativeness. The sample in this study focuses on the manufacturing sector company with the observation period 2011-2013. The statistics are used is multiple regression with Eviews software. This study found that the voluntary disclosure can not increase earnings informativeness. Furthermore, audit committee characteristics that are proxied by tthe audit committee members who have legal competence, finance accounting competence and total audit committee showed mixed results,only audit committee with legal competence and the total number of audit committee members can increase earnings informativeness