PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPLEKSITAS OPERASI, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN
Keywords:
Institutional ownership, complexity of operating, financial literacy of audite committee, frequency of audite committee, timeliness of financial reporting.Abstract
This study to analyze the influence of institutional ownership, operating complexity, financial expertise of audite committee meeting frequency of audite committee meeting on the timeliness of financial statement. The sample in this study is 29 mining companies listed on Indonesia Stock Exchange in 2012-2016 choosen by purposive sampling method. Data is collected from published annual report and analyzed using linear regresseion method. The results showed that operating complexity has a significant and positive influence on timeliness of financial reporting, financial expertise of audite committee has a significant and negative influence on timeliness of financial reporting, and while institutional ownership and frequency of audite committee meeting haves no significant effect on timeliness of financial reporting.
