Abstract
The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.
Highlights
The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 20132017
The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission
Adanya hubungan antara frekuansi pergantian komite audit terhadap ketepatan waktu penyampaian laporan keuangan dapat dikarenakan semakin berkualitas audit dalam menjalankan tugasnya sehingga masalahmasalah yang terkait dengan laporan keuangan perusahaan dapat didiskusikan dengan eksternal auditor, internal auditor, dewan komisaris dan dewan direksi sehingga dapat mempengaruhi ketepatwaktuan pelaporan keuangan
Summary
The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 20132017. Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). Penelitian lain yang dilakukan oleh Hashanah ismail, Iskandar dan Rachmat (2008:37) menunjukkan hasil yang tidak signifikan antara frekuensi pertemuan komite audit (frequency off meetings) dengan kualitas pelaporan laporan perusahaan.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
