ANALISIS HUBUNGAN KEEFEKTIFAN KOMITE AUDIT DAN FAKTOR-FAKTOR LAIN SEPERTI KONDISI KEUANGAN, UKURAN PERUSAHAAN, JENIS AUDITOR, DAN JENIS INDUSTRI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur, Jasa, dan Konstruksi yang Terdaftar di BEI Tahun 2016)

Abstract

The purpose of this study is to examine the effect of audit committee effectiveness and other factors like financial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of reporting. The research was conducted by quantitative methods using secondary data. Secondary data consists of data on the publication date of the financial statements of companies in the IDX website and annual reports of companies listed on the Stock Exchange in year 2016. This research population is company listed on the Indonesian Stock Exchange in year 2016. The procedure of sample selection using purposive sampling method. The number of samples is 240 non-financial companies and analysis techniques used are linear regression. The results showed that the effectiveness of the audit committee negatively affect the financial reporting lead time, likewise, the size of the company negatively affect the financial reporting lead time, the type of auditor doesn’t affect the financial reporting lead time, while the financial condition positively effect the financial reporting lead time. Furthermore, the type of of industry affect the financial reporting lead time.