Pengaruh Peran Komite Audit, Reputasi KAP Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Audit (Studi Empiris Pada Perusahaan Perbankan dan Perusahaan Asuransi yang Terdaftar di BEI)
Abstract: This study aimed to
examine the effect of the role of the audit committee, the reputation of the
public accountant office and the size of the company to timeliness of audit
reports (empirical studies on banking and insurance companies listed in
Indonesia Stock Exchange). This study classified as the causative research. The
population in this study was all banking and insurance companies listed in
Indonesia Stock Exchange in 2008 until 2012. The sample was determined by
purposive sampling method to obtain 37 sample firms. The type of data used was
secondary data obtained from www.idx.co.id. The analytical method used was
multiple regression analysis. Based on the results of multiple regression
analysis with a significance level of 5%, then the results of the study
concluded: (1) the role of the audit committee is not positive and significant
impact on the timeliness of audit reports on companies listed on the Stock
Exchange with a negative β coefficient of 7.560 and a significance value 0.196
> α 0.05. (2) the firm's reputation and significant negative effect on the
timeliness of audit reports on companies listed on the Stock Exchange β
coefficient is negative at 7,560 and 0.196 significance value > α 0.05, (3)
the size of the company and a significant negative effect on the timeliness of
audit reports on companies listed on the Stock Exchange β coefficient is
negative and significant value of 1.328 0.033 > α (0:05). Based on the above
results, it is suggested: (1) Member of the audit committee should be better in
performing their duties and functions in accordance with the guidelines for the
implementation of the performance audit committee. (2) further research should
use another measurement of dummy to measure audit committe’s role.
Keyword: Audit Committee’s
Roles, Publik Accountant Office’s Reputation, Company’s Size, and Timeliness of
Audit Reports
Penulis: Riyan Sartika
Kode Jurnal: jpakuntansidd140784
