Text

PENGARUH KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDIT COMMITTEE ON THE TIMELINESS OF FINANCIAL REPORTING Writen By: Molinda Tampubolon NIM: 1332099 The aim of this study was to testing whether audit committee viewed from expertise audit committee, the number of audit committee, and the number of meeting audit committee have significant impact of the accuracy of time in financial reported listed company at the indonesian stock exchange. This research using timeliness of financial reported as dependent variable and independent variable the audit committee consisting of expertness audit committee, the number of audit committee, and the number of meeting audit committee .Population in research it is a whole manufacturing companies sub food and beverages sectors listed on the effect indonesia of 2013-2015. Sampling procedure to research this uses the method purposive sampling and the sample of the obtained from 12 companies multiplied by 3 years of research 2013-2015 the number of sample to 36. The analysis used in this research included analysis descriptive statistics, test the assumption classical, regression analysis multiple, and the hypothesis use test t and the f with α = 0.05. The results of the testing of hypotheses this research found value significant for variables expertise audit committee (ACEXP) as much as 0,139, and size variable and variable meeting audit committee (ACMEET) as much as 0,247 exhibiting both the variable not significant of the accuracy of time financial reporting. While variable the number of audit committee (ACSIZE) having value significantly by 0.07 then brings the significant impact of the accuracy of time financial reporting . The results of the f shows that variable audit committee (independent) together having influence significantly by 0.09 on variables timeliness of financial reporting (dependent). In other words it can be concluded that tsame time the independent variable significant dependent on variables. Keywords: Audit Committee and timeliness of financial reporting