PENGARUH KEEFEKTIFAN KOMITE AUDIT DAN REPUTASI AUDITOR TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN ( Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013
| Main Authors: | , ADE SHINTA RAMADHANI, , Ahmad Amin, S.E., M.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/129945/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70354 |
Daftar Isi:
- 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.