EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Terindikasi Kesulitan Keuangan Tahun 2010-2012)
Abstract: This study aims to
analyze the impact of audit committee effectiveness on timeliness of financial
reporting that indicates financial distress. Audit committee effectiveness are
proxied by audit committee expertise, audit committee charter, audit committee size,
and audit committee meeting. This study also includes five variable, including
ROA, leverage, firm size, accountant public size, and industry type as control
variables. The population of this research is the non financial industry
companies are listed on the Indonesia Stock Exchange (IDX) 2010-2012 with 76
total samples of non financial companies. Financial distress criteria in this
study are measured by cumulative negative earnings over any two years period.
Sampling technique used in this research is random sampling method. The result
of this study showed that audit committee effectiveness has positive impact on
timeliness of financial reporting that indicated financial distress. Audit
committee expertise and two control variables are firm size and industry type
which has significant and positive impact on the financial reporting that
indicated financial distress. Although other variables does not have
significant effect on timeliness of financial reporting that indicated
financial distress.
Penulis: Firdaus Nikmatullah
Akbar, Endang Kiswara
Kode Jurnal: jpakuntansidd141078
