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All Journal Trending: Jurnal Manajemen dan Ekonomi
Jan Tomasoa
Universitas Pattimura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Keefektifan Komite Audit Dan Profitabilitas Terhadap Jangka Waktu Pelaporan Keuanngan : (Studi Empris Pada Perusahaan – Perusahaan Dalam Index LQ45) Nurwis Nurwis; Hapsa Ediyamo; Karmila Rahayu; Baadia kelean; Daniel Fordatkosu; Jan Tomasoa
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1466

Abstract

“The Influence of Audit Committee Effectiveness and Profitability on Reporting Period” Finance in Companies in the LQ45 Index (2018-2021) Lecturer in Financial Statement Analysis Course (Christina Sososutiksno SE., M.Sc, Ak).This study aims to test and prove empirically regarding the influence of audit committee effectiveness and profitability on the financial reporting period.The population of this study is 45 companies in the LQ45 Index listed on the Indonesia Stock Exchange 2018-2021 and 27 companies that meet the criteria as a sample, so that the number of observations analyzed becomes 108. The analysis technique used is multiple regression with a tool analysis of IBM SPSS Statistics 23.The results of the analysis show that the audit committee effectiveness variable has no significant effect on the financial reporting period, while the profitability variable has a significant effect on the financial reporting period.
Co-Authors Baadia kelean Daniel Fordatkosu Hapsa Ediyamo Karmila Rahayu Nurwis Nurwis