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

KUSUMA, Alto Pratapa and ARDIYANTO, M Didik (2014) ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Tercatat Di Bursa Efek Indonesia Tahun 2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
986Kb

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.

Item Type:Thesis (Undergraduate)
Additional Information:audit committee effectiveness, audit committee expertise, audit committee charter, audit committee size, audit committee meetings, financial reporting lead time
Uncontrolled Keywords:audit committee effectiveness, audit committee expertise, audit committee charter, audit committee size, audit committee meetings, financial reporting lead time
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:44727
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Dec 2014 14:53
Last Modified:05 Dec 2014 14:53

Repository Staff Only: item control page