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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Merryani, Merryani
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Economics, Econometrics & Finance Social Sciences

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THE ROLE OF FIRM CHARACTERISTICS AND AUDIT COMMITTEE SIZE IN TIMELINESS OF FINANCIAL REPORTIN Merryani, Merryani; Astarani, Juanda
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 7, No 1 (2018): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v7i1.39043

Abstract

This study examines the relationship of firm characteristics and audit committeesize with Timeliness of Financial Reporting (TIML) among retailer trade companies listed in Indonesian Stock Exchange. This study focuses on three variables of firm characteristics (i.e., firm size, profitability, and leverage) and one variable of corporate governance (i.e., audit committee size). A quantitative method of analysis, secondary data from annual reports for the period of 2012 to 2016, and purposive sampling, was adopted. The results revealed that both profitability and leverage are negatively associated with TIML, yet no significant association was found regarding the firm size and audit committee size with TIML. On the other hand, the results also revealed that firm size, profitability, leverage, and audit committee size could enhance TIML since those variables are found to be simultaneously associated with TIML.Keywords: Timeliness, Financial Reporting, Reporting Lag
Co-Authors Juanda Astarani