ISLAMIC ACCOUNTING JOURNAL
Vol 1, No 2 (2021): Islamic Accounting Journal

The Effect of Audit Committee Characteristics and Profitability on Timeliness of Financial Report Submission (Case Study of Companies Listed in the Jakarta Islamic Index 2016-2020 Period)

Siti Ika Nuraini (IAIN Salatiga)
Budi Utomo (IAIN Salatiga)

Article Info

Publish Date
27 Dec 2021

Abstract

The purpose of this study is to analyze the effect of the characteristics of the audit committee and profitability of the timeliness of submission of financial statements, where the audit committee characteristics variable consists of the size of the audit committee, the composition of the independent audit committee, the frequency of the audit committee meeting and the audit committee competency. The object of this research company registered in Jakarta Islamic Index Period 2016-2020 with sampling using the purposive sampling method and obtained a sample of 11 companies. Data testing is done by logistical regression analysis using SPSS 25 tools While the frequency of audit committee meetings and profitability has a negative effect on no significant on the timeliness of the delivery of financial statements.Keywords: Characteristics of the Audit Committee, Profitability, and Timeliness of Financial Report Submission.

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...