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

WIJAYA , Aditya Taruna and RAHARDJA, Surya (2012) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Kajian Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Audit Committee, Corporate Governance, Audit Report Lag.
Uncontrolled Keywords:Audit Committee, Corporate Governance, Audit Report Lag.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35700
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Jun 2012 09:20
Last Modified:29 Jun 2012 09:20

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