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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi)
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Economics, Econometrics & Finance

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Journal : Jurnal RAK (Riset Akuntansi Keuangan)

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THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC Herry Laksito
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4342

Abstract

The purpose of this study was to examine the effect of the expertise of the auditcommittee members on the timeliness of financial reporting by implementingERP as a moderating variable. The independent variable used in this study isthe expertise of the audit committee members. While the dependent variableused in this study is the timeliness of financial reporting and the moderatingvariable in this study is the implementation of ERP. The population in thisstudy are companies listed on the IDX and included in the LQ45 stock index.The population used in this study were 44 companies. The results of this studyindicate that the expertise of the audit committee members has a positive andsignificant effect on the accuracy of the company's financial reporting. Theresearch result showed that the implementation of ERP weakened therelationship between the expertise of the audit committee members and thetimeliness of the company’s financial reporting.
Co-Authors Adinda Rizky Larasati Alfiyani Nur Hidayanti Anthusian Indra Kurniawan Arga Dewangga Arya Nugraha Bella Rinobel Benna Andriyani Bimantara, Theobaldus M Deviana Purwiyanti Deviana Wahyu Purwiyanti Devy Ardianti Diori Novade Dwi Hayu Estrini Efa Setiati Farahdina Eriesta Mauliana Erin Yuliza Anugrah Fachrony Fachrony Galih Alfian Pratama Hizkia Efraldo Saragih Ifvandaru Ramadhan Igmaniar Rakhman Ignatius Alan Yudha Pradana Ilham Naffis Ramadhan Indah Puspita Irin Sukma Hati Lais Khafa Laudza Indra Perdana Manggar Wigati Ningsih Margareth A. R. Sihombing Maria Widi Hapsari Moratulus Gregorius Damor Myando Muhamad Reza Mahendra Suhardi Muhammad Daffa Muthi Fadhali Muhammad Fauzan Muhammad Hanif Risnanditya Muhammad Rezky Setiapraptadi Muhammad Tubagus Abbas Nikho Averus Ninda Argita Oksaviani Nugroho Jatmiko Jati Puteri Permata Septyana Fauzi Qorry Eka Pertiwi Rafif Ivan Hartono Ramadhan, Istiqlal Ranisha Putri Pardede Rilo M M, Ricky Rizqi Harry Ramadhan Septia Ismah Hanifa, Septia Silvya Ayu Putri Pradita Sindy Lolita Sinaga Siti Laela Rahayu Sutapa Sutapa Syaifurakhman, Baredi Tika Ratna Pratiwi Titania Manik Valentina Elizabeth Vanda Ayu Cahyaningtyas Vebriane Werdaningrum Victoria Jeniffer Raya Winarti Winarti Wuri Ismail Yesi Wulandari Yohanna Bregiba Lolaninta Br Purba Yulintang Kurniawan Yusfendy Tri Andika, Yusfendy Tri