ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Tercatat Di Bursa Efek Indonesia Tahun 2012)

Abstract

This study is a replication that was developed based on research of Ika and Ghazali (2012) on audit committee effectiveness and timeliness of reporting. The audit committee effectiveness based on DeZoort’s index that divided into four indicators such as the audit committee expertise, the audit committee charter, the audit committee size and audit committee meetings. The purpose of this study is to examine the factors that affect the timeliness of financial reporting. The population used in this study is all publicly traded companies listed on the Indonesia Stock Exchange in 2012 with a total sample of 167 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are audited annual report in 2012 which has been published and the data on the date of publication of financial statements. This study uses the technique of multiple linear regression analysis. The results showed that the audit committee expertise and audit committee size negatively affect financial reporting lead time. While the audit committee charter and audit committee meetings not significantly affect financial reporting lead time.