PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG

Inneke Kusuma Ratnasari, Yanti Ardiati

Abstract


Submission of Annual Financial Statements in Indonesia organized by the
Financial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company that
the shares are traded on the Indonesia Stock Exchange (IDX) shall submit the Annual
Financial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listed
companies are required to submit the audited annual financial statement to BAPEPAM
and Indonesian Stock Exchange (IDX) at the latest at the end of the third month after the
date of the statement.

This research was conducted in order to test the effect of the characteristics of the
audit committees, predictions of bankruptcy and public ownership lag effect on the audit
report. The study was conducted at the manufacturing companies listed in Indonesia Stock
Exchange in 2010-2014.
The results showed that the characteristics of the audit committee and bankruptcy
prediction have effect on audit report lag but public ownership has no effect on audit report
lag.


Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,
manufacturing companies, public ownership.


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DOI: https://doi.org/10.24002/modus.v28i2.846

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