PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI

Patria Yudha, Zaky (2016) PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI. S1 thesis, Universitas Negeri Jakarta.

Preview	Text Cover.pdf Download (609kB) | Preview
Preview	Text TAble_Of_Content.pdf Download (110kB) | Preview
Preview	Text Chapter 1.pdf Download (222kB) | Preview
	Text Chapter 2.pdf Restricted to Registered users only Download (411kB)
Preview	Text Chapter 3.pdf Download (180kB) | Preview
	Text Chapter 4.pdf Restricted to Registered users only Download (319kB)
Preview	Text Chapter 5.pdf Download (112kB) | Preview
Preview	Text Bibiliography.pdf Download (206kB) | Preview

Abstract

Zaky Patria Yudha. The Influence of Board of Independent Commissioner and Audit Committee to Timeliness of Financial Reporting In Manufacturing Company in BEI. Skripsi, Jakarta: Concentration in Accounting Education, Department of Economics, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, in 2016. This study aims to get the right data and trustworthy or the fact of the matter to be investigated, that prove the influence of Board independent comissioner and audit committee to the timeliness of financial reporting on manufacturing companies in BEI. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2014. The number of samples used in this study was 92 companies. The data analysis technique used to solve the problem is the analysis of binary logistic. The result showed that the first, the Board Independent Commissioner no significant direct impact on the timeliness of financial reporting on manufacturing companies on the Stock Exchange in 2014. Board Independent Commissioner proxied by the proportion of independent commissioners of the total number of commissioners to the timeliness of financial reporting has a significance value of 0.699 is greater than the significance level of 5%, or 0,050. second, the Audit Committee has direct influence significantly to the Audit Committee are proxied by the proportion of audit committee members who have expertise in the financial sector of the total members of the audit committee of the timeliness of financial reporting has a significance value of 0.012 which is smaller than the significance level of 5% or 0,050 , Third, Boaed Independent Commissioner and Audit Committee simultaneously affect the timeliness of financial reporting on manufacturing companies in BEI visits based on the value of the omnibus test of the model coefficients of 0.022 <0.050, α = 5%.

Actions (login required)

View Item