PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
| Main Author: | Carmelita Falina, Ertha |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1863/1/PENGARUH%20KARAKTERISTIK%20DEWAN%20KOMISARIS%2C%20KARAKTERISTIK%20KOMITE%20AUDIT%2C%20PROFITABILITAS%2C%20DAN%20OPINI%20AUDITOR%20TERHADAP%20KETEPATAN%20WAKTU%20PELAPORAN%20KEUANGAN.PDF https://eprints.untirta.ac.id/1863/ |
Daftar Isi:
- The purpose of this study is to determine the effect of board of commissioners, audit characteristics, profitability and auditor's opinion on the timeliness of financial reporting. Timeliness of financial reporting is by the dependent variable by using ARL proxy, by summing the day from the date of the period of the end of the annual financial statements until the date of signing the auditor's report. Independent variables in this study, board of commissioners, audit committee, profitability, and auditor opinion. Characteristics of the board of commissioners.The sample used is a manufacturing company based on the Indonesia Stock Exchange in the period 2014-2015. Sampling method using purposive sampling. The type of data used is secondary data. In this study, out of a total sample of 128, only 72 samples were able to meet the required sample requirements. Based on the results of hypothesis testing, it was found. Independent commissioner, independence. The financial statements are not significantly significant to the timeliness of financial reporting. This study finds only the variables that can improve the timeliness of financial reporting.