ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PROFITABILITAS TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)
Abstract: This study aimed to
examine the effect of audit committee characteristics and profitability (ROA)
of the occurence of timeliness. Characteristic of audit committee can be seen
from size of audit committee, the composition of non-executive directors in
audit committee, frequency of audit committee meeting and financial literacy of
audit committee.
The population in this study is all manufacture firms listed in Indonesia
Stock Exchange periode 2010-2012. Sample of this research is 63 manufacture
firms listed in Indonesia Stock Exchange periode 2010–2012 that selected by
using purposive sampling method. Data analysis using logistic regression at
levels significance 5%.
The result showed that the number of financial literacy on the audit
committee and profitability (ROA) significantly affect timeliness of financial
reporting of the firm, while variable the size of audit committee, the
composition of non-executive directors in audit committee, and frequency of
audit committee meeting not have an affect to timeliness of financial reporting
of the firm listed in Indonesia Stock Exchange.
Keywords: timeliness, size of
audit committee, composition of non-executive directors, frequency of audit
committee meeting, financial literacy, and profitability (ROA)
Penulis: Mirani Purbasari,
Rahardja
Kode Jurnal: jpakuntansidd140998
