Pengaruh Peran Komite Audit, Reputasi KAP Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Audit (Studi Empiris Pada Perusahaan Perbankan dan Perusahaan Asuransi yang Terdaftar di BEI)

Abstract

This study aimed to examine the effect of the role of the audit committee, the reputation of the public accountant office and the size of the company to timeliness of audit reports (empirical studies on banking and insurance companies listed in Indonesia Stock Exchange). This study classified as the causative research. The population in this study was all banking and insurance companies listed in Indonesia Stock Exchange in 2008 until 2012. The sample was determined by purposive sampling method to obtain 37 sample firms. The type of data used was secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. Based on the results of multiple regression analysis with a significance level of 5%, then the results of the study concluded: (1) the role of the audit committee is not positive and significant impact on the timeliness of audit reports on companies listed on the Stock Exchange with a negative β coefficient of 7.560 and a significance value 0.196 > α 0.05. (2) the firm's reputation and significant negative effect on the timeliness of audit reports on companies listed on the Stock Exchange β coefficient is negative at 7,560 and 0.196 significance value > α 0.05, (3) the size of the company and a significant negative effect on the timeliness of audit reports on companies listed on the Stock Exchange β coefficient is negative and significant value of 1.328 0.033 > α (0:05). Based on the above results, it is suggested: (1) Member of the audit committee should be better in performing their duties and functions in accordance with the guidelines for the implementation of the performance audit committee. (2) further research should use another measurement of dummy to measure audit committee’s role.

Keyword: Audit Committee’s Roles, Publik Accountant Office’s Reputation, Company’s Size, and Timeliness of Audit Reports.