Alshrife, FouadMohammedAli (2016) The Effect Of Audit Committee Characteristics On Timeliness Of Financial Reporting By Using Auditor Quality As The Moderating Variable (An Empirical Study On Indonesian Manufacturing Companies). Magister thesis, Universitas Brawijaya.
Abstract
This study examines effects of audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on timeliness of financial reporting in manufacturing companies in Indonesia. variables used in this study are timeliness of financial reporting, audit committee independence, audit committee activity, audit committee competence, and auditor quality. This study used purposive sampling method with population of manufacturing companies in Indonesia. sample used in this study was 92 manufacturing companies listed in Indonesia Stock Exchange (IDX) for period of 2010-2012. data of this study were financial statement of manufacturing companies which were collected from Indonesia Stock Exchange official website. hypo ses were tested using hierarchical regression analysis. results showed that audit committee independence and audit committee activity negatively affect timeliness of financial reporting while se results do not support agency ory. However, ano r variable examined in this study, namely competence of audit committee, is not proven to affect timeliness of financial reporting. Similarly, finding of moderating variable reveals that auditor quality streng ns relationship between audit committee independence and financial report timeliness, and audit committee activity and financial report timeliness. On o r hand, auditor quality does not streng n correlation between audit committee competence and timeliness of financial reporting.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/ALS/t/2016/041603589 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 22 Jul 2016 14:24 |
| Last Modified: | 22 Jul 2016 14:24 |
| URI: | http://repository.ub.ac.id/id/eprint/159166 |
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