Analisis Pengaruh Karakteristik Komite Audit dan Opini Audit terhadap Ketepatan Waktu (Timeliness) Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015

Abstract

This study aims to determine the effect of audit committee characteristics and audit opinion partially and simultaneously to timeliness of financial statement submission at various industry manufacturing companies listed on Indonesia Stock Exchange 2013-2015. The analysis model used is multiple linear regression analysis. The sample in this research is 23 companies. The type of data in this study is secondary data. Sample selection method is purposive sampling method. And data processing using SPSS software. The results contained in this study are the audit committee's financial expertise and audit opinion partially significant effect on the timeliness of financial statements. While the size of the audit committee, the composition of the independent commissioners in the audit committee and the frequency of audit committee meetings have no significant effect on the timeliness of the financial statements. Other results include audit committee size, independent commissioner composition in the audit committee, audit committee meeting frequency, audit committee audit expertise and audit opinion simultaneously have significant effect on timeliness of financial statements.