Pengaruh Tata Kelola Perusahaan Dan Kualitas Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

PUTRI, BELLA BENNITYA (2018) Pengaruh Tata Kelola Perusahaan Dan Kualitas Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Unika Soegijapranata Semarang.

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Abstract

This study analyzes the effect of corporate governance and auditors quality to the timeliness financial reporting companies listed on the Indonesia Stock Exchange. This study re-examined the effect of variables that have been described previously by using the context of companies listed on the Indonesia Stock Exchange. This study combines previous studies that analyze the overall audit committee effectiveness (including: audit committee expertise, audit committee size and audit committee meeting), board independence and auditors quality to the timeliness financial reporting. The sample is all go public companies listed on the Indonesia Stock Exchange 2012-2016. This study uses logistic regression analysis. The result is the higher proportion of audit committees with financial and accounting backgrounds, more audit committee meetings, more companies audited by KAP Big 4, the higher company's financial statements being released on time. While audit committee size and board independence has no effect to the timeliness financial reporting. Keywords: corporate governance, auditors quality, timeliness financial reporting companies

Item Type:	Thesis (Other)
Subjects:	300 Social Sciences > 330 Economics > Financial Economics > Stock Exchange
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	Mr Lucius Oentoeng
Date Deposited:	19 Nov 2018 05:49
Last Modified:	03 Jun 2021 06:08
URI:	http://repository.unika.ac.id/id/eprint/17376

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