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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Accounting Studies and Tax Journal Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Rajagukguk, Thetty Surienty
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Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Journal : Accounting Studies and Tax Journal

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The Impact of Audit Quality, Attributes of The Audit Committee, and Institutional Ownership on the Promptness of Financial Reporting Rajagukguk, Thetty Surienty
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/1jbrsz07

Abstract

This research investigates and tries to find empirical evidence regarding the impact of audit quality, audit committee characteristics, and institutional ownership on the timeliness of submitting financial reports. The method’s approach applied in this research is associative quantitative research using secondary data in the form of annual financial reports taken from the official website of the Indonesia Stock Exchange. All Food and Beverage sector companies listed on the Indonesian Stock Exchange are the population for this research. The sample was selected by applying a purposive sampling technique using predetermined criteria. The total number of samples used was 60 data over a research period of 5 years. The analytical method applied in this research is multiple linear analysis using the Eviews 9 program. The findings of this research show that there is an impact of auditor quality on the timeliness of submitting financial reports, while the size of the audit committee, frequency of audit committee meetings, and institutional ownership do not have a significant influence on the timeliness of submitting financial reports.
Co-Authors Afriansyah, Berlian Andika, Ayu Annastasya Asmauli, Siti Fauziah Fauziah Fauziah Hermelinda, Tuti Hutabarat, Ruth Setia HUTAGALUNG, DINA MARGARETHA