PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN KEUANGAN (Studi di Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2020)

SAGITA, DEWI and Aspahani, Aspahani and Nurullah, Asfeni (2022) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN KEUANGAN (Studi di Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study to examine the effect of audit committee characteristics on the timeliness of submitting financial statements. This study uses secondary data form financial statements and annual report of financial companies listed on the Indonesia Stock Exchange in the period 2019 - 2020. Based on purposive sampling method, obtained as many as 67 companies that meet the criteria. Analysis of the data used is multiple linear regression using the Software Statistical Program for Social (SPSS) version 25.0. The results showed that the audit committee independence, the audit committee expertise, and the audit committee authority had no effect on the timeliness of submitting financial statements. Meanwhile, the audit committee size and the frequency of audit committee meetings affect the timeliness of submitting financial statements. Audit report lag shows that there are significant differences between data before the pandemic and data during the COVID-19 pandemic.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Independensi Komite Audit, Keahlian Komite Audit, Ukuran Komite Audit, Frekuensi Rapat Komite Audit, Otoritas Komite Audit, Ketepatan Waktu Laporan Keuangan, dan Covid-19.
Subjects:	R Medicine > RA Public aspects of medicine > RA399 Regulation of medical practice. Evaluation and quality control of medical care. Medical audit
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 19609 not found.
Date Deposited:	25 Mar 2022 01:08
Last Modified:	25 Mar 2022 01:08
URI:	http://repository.unsri.ac.id/id/eprint/66942

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