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PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

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ABSTRACT THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS ON THE TIMELINESS OF FINANCIAL REPORTING By: Feibe Cindy Eunike NIM: 1532118 The purpose of this study was to determine whether the effectiveness of the audit committee which consists of audit committee compositions, audit committee resources, and audit committee diligence had significant influence on the timeliness of financial reports in food and beverage subsector companies listed on the Indonesia Stock Exchange . This study using the timeliness of financial statements as the dependent variable and the independent variable which consists of audit committee compositions, audit committee resources, and audit committee diligence. This study uses secondary data from the food and beverage subsector companies listed on the Indonesia Stock Exchange in 2015-2017. Based on the Purposive Sampling method, the number of samples obtained was 10 companies. The results of this study indicate that the significant value for the composition of the audit committee is 0.603 and the resources of the audit committee is 0.827 which indicates that the variable has no significant effect on the timeliness of the submission of financial statements. While the diligence of audit committee has a significant value of 0,000 and shows a significant influence on the timelines of finance al statements. Keywords: Compositions, Resources, Diligence, Effectiveness, Timeliness