PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN : KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

APRIENDI, APRIENDI (2015) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN : KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI. Diploma thesis, Universitas Bung Hatta.

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Abstract

This study aims to examine empirically whether the size of the audit committee, the activity of members of the audit committee, independent audit committees and the background of the audit committee has an influence on timeliness in corporate financial reporting regional banks in Indonesia, as well as quality audits as a moderating variable does affect relationships Among the characteristics of the audit committee with the timely submission of financial statements. This study is causal is reviewing the relationship between the characteristics of the Audit Committee of the timeliness of financial reporting banking company in Indonesia. The population in this study is the regional banking companies in Indonesia. The procedure of sample selection using purposive sampling method. The samples used 11 regional banking companies and analyzed by logistic regression. From the test results of logistic regression showed that 1) The size of the Audit Committee did not significantly influence the timeliness of financial reporting, 2) Activity Audit Committee members did not significantly influence the timeliness of financial reporting, 3) Audit Committee Independent no significant effect on timeliness financial reports, 4) Background The Audit Committee members are not significantly influence the timeliness of financial reports, 5) quality audit as a moderating variable between the characteristics of the audit committee with the timely submission of financial reports no significant effect. Keywords: Timeliness of submission of financial statements, the Audit Committee Size, Activity Audit Committee Member, Independent Audit Committee, Member of Audit Committee Background, Quality Audit.

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	andi rahman
Date Deposited:	22 Jan 2025 03:52
Last Modified:	22 Jan 2025 03:52
URI:	http://repo.bunghatta.ac.id/id/eprint/24209

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