PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WAKTU PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

SAKTI, Wisnu Prima and FUAD, Fuad (2019) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WAKTU PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of audit committee characteristics on the financial reporting time. The characteristics of the audit committee used in this study are the independent audit committee, the audit committee's financial expertise, the size of the audit committee and the frequency of audit committee meetings. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The method used in collecting data is the documentation method, which is done by collecting the literature related to this study. The total sample used in the analysis was 136 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that (1) there is a significant influence between the Independent Audit Committee on the Company's Financial Reporting Time, (2) the Audit Committee's Financial Expertise has a positive effect on the Company's Financial Reporting Time, (3) there is no significant influence between the Audit Committee Size and Time of Financial Reporting, and (4) Frequency of Audit Committee Meetings has no significant effect on the Company's Financial Reporting Time.

Item Type:Thesis (Undergraduate)
Additional Information:Audit Committee, Time of reporting, Independent audit committee, Financial expertise, Audit committee size, Frequency of meetings
Uncontrolled Keywords:Audit Committee, Time of reporting, Independent audit committee, Financial expertise, Audit committee size, Frequency of meetings
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:76753
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Sep 2019 12:52
Last Modified:26 Sep 2019 12:52

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