Ketepatan Waktu Pelaporan Keuangan: Tinjauan Atas Rasio Gearing, Umur, dan Komite Audit dengan Kualitas Auditor Sebagai Variabel Moderating  

Oleh:

Irawati ; Erit Laila

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 1 (Oct. 2007), page 1-15.
Topik: Timeliness; Gearing; Age; Audit Committee; and Auditor's Quality
Fulltext: 1-15.pdf (306.35KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The current study aims to analyze factors - specifically gearing ratio, age, and audit committee - that may influence the financial report timeliness with auditor’s quality as the moderating variable. The study uses financial report timeliness as dependent variable. Independent variables in this research are gearing ratio, age, and audit committee. The auditor’s quality is used as moderating variable. The data was collected from eighty one companies listed in Indonesian Capital Market Directory (ICMD) and those that published reports to BAPEPAM in 2002-2004. Purposive sampling was used to select the sample companies. The data analysis used is in this study is double linear regression. The results show that Age influences the financial reporting timeliness. Unfortunately, the study cannot support the influence of gearing, audit committee, and auditor’s quality on the financial reporting timeliness.

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