HUBUNGAN KARAKTERISTIK KOMITE AUDIT DAN OPINI AUDIT DENGAN KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013)
| Main Author: | Dhesta Nugrahaeni, Indina |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3285/1/HUBUNGAN%20ANTARA%20KARAKTERISTIK%20KOMITE%20AUDIT%20DAN%20OPINI%20AUDIT%20DENGAN%20KETEPATAN%20WAKTU%20PELAPORAN%20KEUAN.pdf https://eprints.untirta.ac.id/3285/ https://feb.untirta.ac.id |
Daftar Isi:
- The purpose of this research is investigating the influence of the characteristics of the audit committee and the audit opinion on the timeliness of financial reporting. Empirical Study on Real Estate and Property Company are listed on the Indonesia Stock Exchange 2010-2013. The population of this study are all real estate companies and property in Indonesia 2010-2013. This study uses secondary data collected from the Indonesia Stock Exchange (IDX) 2010-2013. The total sample of 30 real estate companies and property, which are selected using purposive sampling method with observation for four years, so that the selected sample as many as 120 companies. Processing and data analysis in this study uses binary logistic regression SPSS 2.0 with the help of microsoft excel 2007 as a research method. The results of this study revealed that the variable of audit committee meetings and the size of audit committee there is a significant relationship with the timeliness of financial reporting. Meanwhile, an independent audit committee, audit committee financial expertise and audit opinion does not significantly with the timeliness of financial reporting. Keywords: audit committee, audit opinion, timeliness, financial report