Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Pratama, Jodi Setya
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Pratama, Jodi Setya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.902 KB)

Abstract

This research is a replica of Ika and Ghazali’s (2012). The difference from Ika and Ghazali’s is the subject, this research using financial company, and the sample has never done before.   The effectiveness of the audit committee willl be expected to report company financial statements on time according to a predetermied time period. The goal of this research is to find out the relation between the effectiveness of the audit committee and company timelines, and to give descriptive evidence from effectiveness of the audit committe between timelines in finance companies that listed on Indonesia Stock Exchange. This research using financial reporting lead time as dependent variable and as the independent variables are the effectiveness of audit committte, financial conditions, the size of the companies, and the type of auditors. The sample in this research is 93 finance companies that listed on Indonesia Stock Exchange. The metodhs of this research are descriptive statistical  analysis,  classical  assumption test  (normality test,  multicollinearity test, autocorrelation test, and heterocedastisity test), regression test, and hypothesis test. The result shows that 4 of independent variables in this research, only 3 independent variables that has impact to financial reporting lead time. However, only effectiveness of the audit committee that has biggest impact than the others.
Co-Authors Abdul Rohman