Penelitian ini bertujuan untuk meng

Penelitian ini bertujuan untuk menguji pengaruh Efektivitas Komite Audit yang memiliki karateristik seperti indepedensi komite audit, frekuensi rapat komite audit, ukuran komite audit, dan keahlian komite audit terhadap ketepatan waktu pelaporan laporan keuangan. Metode yang digunakan adalah regresi linier sederhana. Penelitian ini menggunakan data empiris dari Otoritas Jasa Keuangan dan Bursa Efek Indonesia dengan sampel sebanyak 520 perusahaan, yang terdiri dari 104 perusahaan manufaktur tiap tahunnya dari periode 2010-2014.
Hasil penelitian ini menunjukkan bahwa efektivitas komite audit berpengaruh pada ketepatan waktu pelaporan laporan keuangan.
Implikasi pada penelitian ini ditujukan bagi investor agar dapat menganalisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan
Kata Kunci : efektivitas komite audit dan ketepatan waktu pelaporan laporan keuangan

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This research aims to examine the influence the effectiveness of the Audit Committee which has characteristics such as indepedensi, the frequency of meetings of the audit committee the audit committee, the size of the audit committee, and the audit committee expertise against the timeliness of reporting of financial statements. The method used is a simple linear regression. This research using empirical data from the financial services authority and the Indonesia stock exchange with samples of as much as 520 companies, consisting of 104 manufacturing company each year of the period 2010-2014.The results of this study showed that the effectiveness of the audit committee impact on the timeliness of the reporting of the financial statements.The implications of this research are intended for investors to be able to analyze the factors that affect the timeliness of reporting of financial statements Keywords: audit committee effectiveness and timeliness of the reporting of financial statements

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This study aimed to examine the effect of the Audit Committee Effectiveness which has characteristics such as independency of the audit committee, the audit committee meeting frequency, the size of the audit committee, and membership of audit committee reporting timeliness of financial reports. The method used is simple linear regression. This study uses empirical data from the Financial Services Authority and the Indonesia Stock Exchange with a sample of 520 companies, consisting of 104 manufacturing firms each year from 2010-2014.
The results of this study show that the effectiveness of the audit committee impact on the timeliness of financial statement reporting.
Implications this research is intended for investors in order to analyze the factors that affect the timeliness of reporting of financial statements
Keywords: audit committee effectiveness and timeliness of financial statement reporting

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Results (English) 3:[Copy]

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