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Journal : The International Journal of Accounting and Business Society

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON TIMELINESS OF FINANCIAL REPORTING ...... Alshrife, Fouad Mohammed; Subekti, Imam; Widya, Yeney
The International Journal of Accounting and Business Society Vol 24, No 1 (2016)
Publisher : Accounting Department,

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Abstract

This study examines the effects of the audit committee independence, audit committee activity, audit committee competence, and moderating auditor quality on the timeliness of financial reporting in manufacturing companies in Indonesia. The 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 the population of manufacturing companies in Indonesia. The sample used in this study was 92 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period of 2010-2012. The data of this study were financial statement of the manufacturing companies which were collected from the Indonesia Stock Exchange official website. The hypotheses were tested using hierarchical regression analysis. The results showed that the audit committee independence and the audit committee activity negatively affect the timeliness of financial reporting while these results do not support the agency theory. However, another variable examined in this study, namely competence of the audit committee, is not proven to affect the timeliness of the financial reporting. Similarly, the finding of the moderating variable reveals that the auditor quality strengthens the relationship between audit committee independence and financial report timeliness, and audit committee activity and financial report timeliness. On the other hand, auditor quality does not strengthen the correlation between audit committee competence and timeliness of financial reporting.
Co-Authors -, Rosidi Abdul Aziz Rani Abdul Ghofar Aditya Pramudita Ali I. Mukhsin Alshrife, Fouad Mohammed Andriyanto, Dicky Ari Fahrial Syam Asman B. Ranakusuma Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Dante S Harbuwono, Dante S Dante S. Harbuwono Dante Saksono Harbuwono, Dante Saksono Denissa Nadya Tiffany Dewiruna, Intansari Diah Martina, Diah Dono Antono Dyah Puspasari, Dyah Edhi Martono Edy Suandi Hamid Ellis Afri Zumaila Em Yunir, Em Endang Mardiati Esthika Dewiasty, Esthika Fajar Lazuardi Sofwan Fakhriyyah, Dewi Diah Fariz Hermawan Fuad, Aulia Gracia Masita Hari Hendarto, Hari Indah Putri Utami Inke Livia Jacobus Albertus Kharista, Malinda Komarudin Achmad Krisdiantoro, Yuyut Krishna Adi Wibisana, Krishna Adi Kurniasari Novi Hardanti Laurentius A Pramono, Laurentius A Laurentius A. Pramono Laurentius Aswin Pramono Maksum, Umar Malawat, Fadli Fendi Malawat, Fadli Fendi Marcellus Simadibrata Meliana Octavia, Meliana Mohamad Fadhli Azhmi Murdani Abdullah Nadia Damayanti Nesi, Antonius Noval Adib Novita Ayu Chandra Dewi Novita Dewi ONIZ ULFA PERMATA Pradana Soewondo Pramuki, Ni Made Wisni Arie Pratiwi, Eva Fauzia Dian Prima Ramdani Ariesty Pringgodigdo Nugroho, Pringgodigdo Priyatna Bagus Susanto Purnamasari, Fitri Putri, Ronasari Mahaji Ramadhani, Ranita Rifqi, Robith Abdullah Rino Alvani Gani Rosidi Rosidi Sari Atmini Sarwono Waspadji Sidartawan Soegondo Slamet Suyono Suharko Soebardi Sulistianingtyas, Veronica Sutrisno sutrisno Taniawati Supali Totallia, Yayuk Tri J.E. Tarigan Unti Ludigdo Ustman Ustman Vajriyanti, Eva Wardani, Pramita Sukma Widya, Yeney Wismandari Wisnu Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Zaki Baridwan