PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2008-2010

LESTARI, RAHAYU and ASPAHANI, ASPAHANI (2012) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2008-2010. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to acquire empirical evidence concerning the effect of the characteristics of the audit committee of the quality of financial reporting. This is the entire research population manufacturing companies listed on the Indonesia stock exchange in 2008-2010. Melhod the sample in this research is method pwposive sampling . Annlysis this research use of regression logistics with the aid program statistical product and service. soJution ( SPSS ). Variables 10 be tested in this research consists of independent variables i.e. Independence, competence, Size, and the frequency of meetings of the Audit Gommirtcc and the dependent variable, namely the quality of financial reporting as measured by timeliness of financial reporting. The results of this research suggest that the competence and the size of the audit committee shall have a significant impact on the quality of financial reporting, whereas the independence and audit committee meeting frequency effect is insignificant to the quality of financial reporting.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Quality of Financial Reporting. Audit Committee
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 14 Jan 2021 07:44
Last Modified: 14 Jan 2021 07:44
URI: http://repository.unsri.ac.id/id/eprint/40089

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