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Audit committee effectiveness and its relation to audit report lag
This study examines the effect of audit committee effectiveness on audit report lag in Indonesia setting with company size, audit type, profitability, and leverage as controlling variable. This study is conducted using panel data of 173 public companies listed in IDX within three years period. We refer to Junaidda and Rashidah (2011) and measure the audit committee effectiveness using Hermawan?s scorecard of audit committee effectiveness (2009). Audit committee effectiveness is divided into three parts: activities, size, and competence. The result shows that audit committee activities has significant impact on audit report lag while the other two do not.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8312 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2013 |
|---|---|
| Edisi | - |
| Subjek | Financial reporting Corporate governance Profitability Leverage Audit committees |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 112 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |