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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

PENGARUH EFEKTIVITAS KOMITE AUDIT, TIPE AUDITOR, DAN VARIABEL AKUNTANSI TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DI INDONESIA

AAN MARLINAH

STIE Trisakti
aanmaryam@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/PENGARUH EFEKTIVITAS KOMITE AUDIT, TIPE AUDITOR, DAN VARIABEL AKUNTANSI TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN DI INDONESIA

ABSTRACT:

The purpose of this research is to provide empirical evidance of audit committee effectiveness, company size, auditor type, profitability, liquidity, growth of asset, and solvability have influence towards timeliness of financial reporting. This research used data which was taken from manufacturing companies that consistently listed in indonesia Stock Exchange over three years from period 2011 until 2013. Purposive sampling method was applied in this research. Samples of this research consist of 81 companies which meet the criterias. This research used multiple regression analysis. The result of this research shows that solvability had influance towards timeliness of financial reporting while audit committee effectiveness, company size, auditor type, profitability, liquidity, and growth of asset had no influance towards timeliness of financial reporting.

Keyword :timeliness of reporting, audit committee effectiveness, company size, auditor type, profitability, liquidity, growth of asset, and solvability
 
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