Penelitian ini bertujuan untuk meng

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

Kata Kunci : Karakteristik Komite Audit Dan Keterlambatan Waktu Pelaporan Laporan Keuangan

Results (English) 1:

This research aims to test the influence of characteristics of Audit Committee the audit committee of the indepedensi, such as the frequency of meetings of the audit committee, the audit committee, the size and expertise of the audit Committee against delay time reporting of financial statements. The method used was multiple linear regression. This research using empirical data from the financial services authority and the Indonesia stock exchange with samples of as much as 520 observation, which consists of 104 manufacturing company each year of the period 2010-2014.The results of this study indicate that the characteristics of audit committee reporting time delay effect on financial statements.The implications of this research are intended for companies to be able to analyze the factors that can lead to delays in the reporting of financial statements.Keywords: Characteristics Of The Audit Committee And The Delay Time Of Reporting Of Financial Statements

Results (English) 2:

This study aimed to examine the effect of the Audit Committee Characteristics such as independency of the audit committee, the audit committee meeting frequency, the size of the audit committee, and membership of audit committee financial statement reporting time delays. The method used is multiple linear regression. This study uses empirical data from the Financial Services Authority and the Indonesia Stock Exchange with a sample of 520 observations, which consists of 104 manufacturing firms each year from 2010-2014.
The results of this study indicate that the characteristics of the audit committee reporting time lag effect on the financial statements.
Implications this research is intended for companies to analyze the factors that may cause delays in the reporting of financial statements. Keywords: Characteristics of the Audit Committee and financial Statement reporting time Lag