Pengaruh Komite Audit terhadap Kualitas Pelaporan Keuangan dengan Kualitas Audit sebagai Variabel Moderating pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

Abstract

Financial report is one of stakeholder’s tools for making decision, therefore financial report are expected to have qualitative characteristics, which are relevant and reliable. To reduce the delay in submitting financial report, companies create good corporate governance mechanism. One of them is audit committee. The purpose of this study is to analyze the effect of audit committee to financial report quality and audit quality as moderating variable. The population in this study are all manufacture companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method.The total number of samples in this study were 73 research samples. Data about the audit committee information and audit report lag, are taken from the company’s annual report. Then, the data are analyzed using multiple regression linear analysis. The results of this research shows that the number of frequency of audit committee meetings has significant effect on the quality of financial reporting. While membership in the audit committee does not affect the quality of financial reporting. However, the number of audit committee membership and the number of frequency of audit committee meetings have significantly influence the quality of financial reporting. And Audit Quality does not moderate the relationship between all the independent variables on the quality of financial reporting in manufacturing companies on the Stock Exchange.