Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Setyaningrum Setyaningrum
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT, JENIS AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN Setyaningrum Setyaningrum; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.086 KB)

Abstract

This research aims to examine the influence of audit committee effectiveness and type of auditor on the timeliness of reporting in Indonesia. This reserach used financial condition, firms size and type of industry as control variable.This research uses secondary data which obtained from date of publication of the financial statement and annual reports of company listed on the Indonesia Stock Exchange in 2017 and consist of manufacture, construction, and service company. The number of research samples is 204 company samples and determined by purposive sampling method. Multiple regression analysis is used to test the hypothesis.The results of research that have been completed show that audit committee effectiveness and type of auditor have a significant negatively with financial reporting lead time.
Co-Authors Muchamad Syafruddin