SKRIPSI AKS

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 : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 100 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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