Skripsi

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)

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Penilaian

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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

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000608	T66942	T669422022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T669422022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xix, 52 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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