ABSTRAK
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KARAKTERISTIK
PERUSAHAAN TERHADAPFINANCIAL REPORTING LEAD TIME PADA PERUSAHAAN PERTAMBANGAN
YANG TERDAFTAR DI BEI
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari efektivitas komite audit dan karakteristik perusahaan terhadap financial reporting lead time.Objek penelitian ini adalah pada perusahaan pertambanganyang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian iniadalahefektivitas komite audit dan karakteristik perusahaan (yang diproksikan ukuran perusahaan, pertumbuhan perusahaan, dan kompleksitas operasi perusahaan) sebagai variabel independen sedangkan financial reporting lead timesebagai variabel dependen.
Populasi dalam penelitian ini sebanyak 40 perusahaan petambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014. Teknik pengambilan sample menggunakan purposive sampling, sehingga diperoleh 14 perusahaan sampel untuk 3 tahun pengamatan dengan 42 observasi (pengamatan). Teknik analisis data yang digunakan adalah regresi berganda.
Hasil analisis menunjukkan bahwa secara simultanefektivitas komite audit,ukuran perusahaan, pertumbuhan perusahaan dan kompleksitas operasi perusahaan k mempunyai pengaruh yang signifikan terhadap financial reporting lead time, sedangkan hasil uji parsial efektivitas komite audit berpengaruh negatif signifikan terhadap financial reporting lead time. Karakteristik perusahaan yang diproksikan dengan ukuran perusahaan, pertumbuhan perusahaan dan kompleksitas operasi perusahaantidak berpengaruh signifikan terhadap financial reporting lead time.
Kata kunci: Financial Reporting Lead Time, efektivitas komite audit, ukuran perusahaan, pertumbuhan perusahaan, dan kompleksitas operasi perusahan
ABSTRACT
THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND CORPORATE CHARACTERISTICS TO FINANCIAL REPORTING LEAD TIME ON
MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE
The purpose of this research is to analyze the effect of audit committee effectiveness and corporate characteristics to financial reporting lead time. The object of this study is miningcompanies listed in Indonesia Stock Exchange. The examined factors of this research are audit committee effectiveness and corporate characteristics (that used company size, company growth and complexity operation of company) as independent variables and financial reporting lead timeas dependent variable.
The population of this research are 40 mining companies listed in Indonesian Stock Exchange (2012-2014). Sampling method that used in this research is purposive sampling, 14companies samples for 3 years with 42 observation. Analysis data technique that is used in this research is analysis multiple linier regression
The result of this research shows thatsimultaneously audit committee effectiveness , company size, company growth and complexity operation of company significant effect on financial reporting lead time. Partially audit committee effectiveness has a significant negative effect on financial reporting lead time, meanwhile, company size, company growth and complexity operation of company don’t have significant effect on financial reporting lead time.
Key words: Financial reporting lead time, audit committee effectiveness, company size, growth company and complexity operation of company
