PENGARUH UKURAN, KOMPETENSI DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI

ARIFIN, AYU ASTUTI (2019) PENGARUH UKURAN, KOMPETENSI DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI. S1 thesis, Fakultas Ekonomi.

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Abstract

AYU ASTUTI ARIFIN. The Influence of Size, Competence, and Meeting Frequency of Audit Committee on Timeliness of Financial Reporting with Auditor Reputation as Moderation Variables. Faculty of Economics, Universitas Negeri Jakarta, 2019. This study aims to analyze the effect of the size, competence, and meeting frequency of audit committee on the timeliness of financial reporting, and analyze the effect of the auditor reputation as a moderating variable that effect of the size, competence, and meeting frequency of audit committee on the timeliness of financial reporting. The object of this study is the consumer goods sector which is listed on the Indonesia Stock Exchange. The observation period in this study was 4 years, 2014-2017. This study uses secondary data in the form of annual reports. The technique used in sampling was purposive sampling and 22 companies in the consumer goods sector were obtained with a total of 87 samples unbalanced observations. Timeliness of financial reporting as the dependent variable in this study uses financial reporting lead time which is the timeframe needed until the financial statements are published by the IDX. Meanwhile, this independent variable is the size of the audit committee measured by the number of audit committees. The audit committee competency variable is measured by the proportion of audit committees that have expertise in accounting and / or finance. The variable meeting frequency of audit committee is measured by the number of audit committee meetings held in a year. Meanwhile, the auditor reputation as a moderating variable is proxied by the number of partners owned by public accounting firms. The influence and relationship of these four variables were tested using moderate regression analysis models. T test results show that the size and competence of the audit committee does not affect the timeliness of financial reporting. Meanwhile, meeting frequency of audit committee has a negative and significant effect. The auditor's reputation is not able to moderate the relationship between the size and competence of the audit committee with the timeliness of financial reporting. However, the auditor's reputation strengthens the influence of meeting frequency of audit committee on the timeliness of financial reporting. The F test shows that the size, competence, meeting frequency of audit committee, and auditor reputation as a moderating variable simultaneously affect the timeliness of financial statement submission. Keywords : audit committee size, audit committee competency, meeting frequency of audit committee, auditor reputation, timeliness of financial reporting.

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