CD-ROM

Pengaruh Karakteristik Komite Audit Terhadap Audit Report LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI) (CD)

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The role of the Audit Committee is to ensure the quality of the financial reporting process . The purpose of this study was to examine the influence of the characteristics of the Audit Committee Audit Report Lag on mining companies listed on the Indonesia Stock Exchange . Characteristics of the Audit Committee reflected the independence of the Audit Committee , the number of meetings of the Audit Committee , the Audit Committee Expertise , and the number of members of the Audit Committee . Audit Report Lag is measured using numbers of days, which is the lag between closing date and audit report publishing.
Data from this study were drawn from 12 companies for 4 years with a total of 48 data from a mining company listed on the Indonesia Stock Exchange 2009-2012 . Data Audit Committee information is taken from the company annual report . Data were analyzed using Regression Analysis were treated with SPSS16 program for Windows . The results of this study indicate that the independence and the number of meetings of the Audit Committee significant effect on audit report lag . While the expertise and the number of meetings of the Audit Committee had no effect on audit report lag.
Keywords : Audit Report Lag , Audit Committee

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

017 AKT2014 WID p

Penerbit

Malang, Jatim : Fakultas Ekonomi Universitas Merdeka Malang., 2014

Deskripsi Fisik

217 KB. ; MS Word File

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

017 AKT2014

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AUDIT REPORT LAG
AUDIT COMMITTEE

Info Detail Spesifik

Bibliografi : hal. 56

Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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