AKUNTANSI

PENGARUH RAPAT KOMITE AUDIT, UKURAN KOMITE AUDIT, DAN KEAHLIAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

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The audit committee has a very important role to oversee the financial
reporting process of a company and monitor the tendency of managers to commit
fraud. Monitoring mechanisms are an important factor to reduce conflicts of
interest originating from managers. This study aims to determine the effect of
audit committee meetings, audit committee size, and audit committee expertise on
timeliness of financial reporting in manufacturing companies listed on the
Indonesia Stock Exchange (IDX) during 2017-2020.
The population in this study are all manufacturing companies listed on the
Indonesia Stock Exchange (IDX). Sampling technique used in this research is
purposive sampling. From the research population of 157 manufacturing
companies, a sample of 96 companies were obtained. The data were analyzed by
using logistic regression with the eviews 12 program.
Based on the results of the analysis, it was concluded that the audit
committee meeting has a positive effect on the timeliness of financial reporting.
The size of the audit committee has no significant effect on the timeliness of
financial reporting. The expertise of the audit committee has a positive effect on
the timeliness of financial reporting.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 BEK p 23

Penerbit

SUKOHARJO : Akuntasi Syariah UIN RM Said., 2023

Deskripsi Fisik

21 cm, 53 halaman

Bahasa

English

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

BEKTI NUR UTAMI

Versi lain/terkait

Lampiran Berkas

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