PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN : KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to examine empirically whether the audit committee’s size, the audit committee’s activity, audit committee’s independent and the audit committee’s education background has an influence on timeliness of corporate financial reporting regional banks in Indonesia, as well as quality audits as a moderating variable does affect relationships Among the characteristics of the audit committee with the timely submission of financial statements. This study is causal to reviewing the relationship between the audit committee characteristic and the timeliness of financial reporting regional banks in Indonesia. The regional banks in Indonesia as the population in this study. The procedure of sample selection using purposive sampling method. The samples used 11 regional banking companies in five years and analyzed by logistic regression. From the test results of logistic regression showed that there are no effect significantly of audit committee characteristic on timeliness of financial reporting, in addition audit quality also doesnt have effect significantly as moderating variable between audit commite characteristic and timeliness of financial reporting.

Keywords:  Timeliness, the Audit Committee’s Size, Audit Committee’s activity, Audit Committee’s Independent, Audit Committee’s education Background, Audit Quality.