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PENGARUH KARAKTERISTIK DEWAN KOMISARIS, OPINI AUDITOR, PROFITABILITAS, DAN REPUTASI AUDITOR PADA TIMELINESS OF FINANCIAL REPORTING

I Gst Ayu Eka Damayanthi, S.E.,M.Si., I GST AYU EKA DAMAYANTHI (2016) PENGARUH KARAKTERISTIK DEWAN KOMISARIS, OPINI AUDITOR, PROFITABILITAS, DAN REPUTASI AUDITOR PADA TIMELINESS OF FINANCIAL REPORTING. e-Jurnal Akuntansi Universitas Udayana, 14. ISSN 2302-8556

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Abstract

Timeliness of financial reporting to the public is very important because the information needed to make decisions in investing and a review by regulators over the company's compliance with regulations. The purpose of this study was to determine the effect size of the board of directors, independent directors, the auditor's opinion, profitability, and reputation of the auditor on the timeliness of financial reporting. The population in this study are all companies listed on the Indonesia Stock Exchange in 2013. This study used purposive sampling as a method of determining a sample. The number of samples used in this study was 404 companies. The analysis technique used is multiple regression analysis. Based on the analysis, it is known that the size of the board of directors, the auditor's opinion, profitability, and auditor reputation had negative effect on the timeliness of financial reporting. While independent commissioner had positive effect on the timeliness of financial reporting. Keywords: timeliness of financial reporting, board size, independent commissioner, the auditor's opinion, profitability, auditor reputation

Item Type: Article
Uncontrolled Keywords: -
Subjects: L Education > L Education (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Education
Depositing User: Mr. Repository Admin
Date Deposited: 07 Jun 2016 21:58
Last Modified: 21 Jun 2016 05:58
URI: http://erepo.unud.ac.id/id/eprint/2538

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