PENGARUH KEEFEKTIFAN KOMITE AUDIT DAN REPUTASI AUDITOR TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN ( Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013
Time of financial reporting have an important effect to pertain its relevance that provide proper signal to users of financial report. Published financial reporting must have been audited by external auditor, so the extent of audit have influence to the reporting time of financial report. The obj...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Summary: | Time of financial reporting have an important effect to pertain its relevance
that provide proper signal to users of financial report. Published financial
reporting must have been audited by external auditor, so the extent of audit have
influence to the reporting time of financial report. The objective of this research is
to examine association between audit committee effectiveness and time of audited
financial reporting. This research is using secondary data that were collected from
annual report and each emiten�s website.
A multiple linier regression is run to test eight hypothesizes. Five
hypothesizes that measure an effective audit committee. Two of them have
significant association with the time of audited financial reporting, there are audit
commitee duty (AC_Duty) and size (AC Size). Audit committee expertise
(AC_Exp), meet (AC_Meet) and level of crossdirectorship (AC_Cross) have no
significant association with the time of audited financial reporting. In this research
ignored the quality of meet and individual expertise. Most of companies have
been obeyed the BAPEPAM regulation. |
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