PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Kajian Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010)

Abstract

The role of audit committee is to ensure the quality of financial reporting process. The purpose of this research is to examine the influence of audit committee characteristic () to company’s audit report lag. The Data of this research are taken from 200 companies listed in Bursa Efek Indonesia in 2010. Data about the audit committee information are taken from the company’s annual report. Then, the data are analized using multiple regression linear analysis. The result of this research shows that audit committee size and audit committee expertise has significant influence to reduce audit report lag, while the others audit committee characteristic not.