“PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN”(Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)

NIA, SELPIA RISHA (2015) “PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN”(Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013). Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

This study is aimed to determine the influence of audit committee characteristics, such as; associates, independency, chairman, competency, and meetings frequency of audit committee to the financial reporting timeliness. This research is an empirical study to banking companies that listed in Indonesia Stock Exchange (IDX) in 2011 – 2013. This study uses secondary data from annual reports and company website . It uses logistic regression technique as method of analysis. There are 26 banking companies that listed in IDX in 2011 – 2013 used as sample and has been selected by purposive sampling criteria. The results indicate that the audit committee characteristics as measured by the associates of audit committee, independency of audit committee, chairman of audit committee, competency of audit committee, and frequency of audit committee meetings do not affect a company's financial reporting timeliness. Keywords: Audit Committee, Financial Report Timeliness

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