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References
- Abbot, L. J., S. P. dan G. F. P. 2004. Audit Committee Characteristics and Restatements. Accounting: A Journal of Practice and
- Theory, 69–87.
- Afify, H. 2009. Does Implementing Corporate Governance Have Any Impact? Empirical Evidence from Egypt. Journal of
- Applied Accounting Research, 55–86. Akal, M. N. 2014. Corporate Governance. 1–162. online
- Aljaaidi, K. S., Ghassan Saeed Bagulaidah, Noor Azizi Ismail, & Faudziah Hanim Fadzil. 2015. An Empirical Invistigation Of
- Determinants Associated With Audit Report Lag In Jordan. Jordan Journal of Business Administration, 11(4).
- https://doi.org/10.35516/0338-011-004-009
- Apadore, K., & Mohd Noor, M. 2013. Determinants of Audit Report Lag and Corporate Governance in Malaysia. International
- Journal of Business and Management, 8(15), 151–163. https://doi.org/10.5539/ijbm.v8n15p151
- Astuti, C. D. 2007. Faktor Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Informasi,
- Perpajakan, Akuntansi, Dan Keuangan Publik, 2(1), 27– 42.
- Cadbury, A. 2000. Family Firms and their Governance Creating Tomorrow’s Company from Today’s by Sir Adrian Cadbury. 34.
- Chambers, A. E., & and Stephen H. Pennman. 1984. The Timeliness of Reporting and The Stock Price Reaction to Earnings
- Announcements. Journal of Accounting Research, s22 No.1 Sp.
- Daoud, K. A. Al, Ku Nor Izah Ku Ismail, & Lode, N. A. 2015. The impact of internal corporate governance on the timeliness of
- financial reports of jordanian firms: Evidence using audit and management report lags. Mediterranean Journal of Social
- Sciences, 6(1), 430–442. https://doi.org/10.5901/mjss.2015.v6n1p430
- Dimitropoulos, P. E., & Asteriou, D. 2010. The effect of board composition on the informativeness and quality of annual
- earnings: Empirical evidence from Greece. Research in International Business and Finance, Elsevier, 24(2), 190–205.
- Dyer, J. C., & McHugh, A. J. 1975. The Timeliness of the Australian Annual Report times. Journal of Accounting Research,
- (2), 204–219.
- Effendi, M. A. 2017. The Power of Corporate Governance, Teori dan Implementasi. Salemba Empat.
- FCGI. 2002. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance ( Tata Kelola Perusahaan
- ). Seri Tata Kelola Perusahaan (Corporate Governance), II (2002), 37. Jakarta
- Felo, A. J., Krishnamurthy, S., & Solieri, S. A. 2003. Audit Committee Characteristics and the Perceived Quality of Financial
- Reporting: An Empirical Analysis. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.401240
- Gunarsih, T., & Hartadi, B. 2008. Struktur Corporate Governance dan Ketetapan Waktu Penyampaian Laporan Keuangan.
- Jurnal Keuangan Dan Perbankan, 12(2), 204–216.
- Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Unversitas Diponegoro.
- Gregory, R. H., & Van Horn. 1963. Automatic Data - Processing Systems: Principles and Procedures (2nd ed.).
- Wadsworth Publisghing Company, Inc. Hamdani. 2016. Good Corporate Governance Tinjauan Etika dalam Praktik Bisnis.
- Mitra Wacana Media.
- Husaini. 2009. Komite Audit dan Audit Internal: Integritas Pengawasan Korporasi. UNPAD PRESS. IAI. 2007. Standar
- Akuntansi Keuangan. Salemba Empat. IAI. 2009. Standar Profesi Akuntan Publik. Salemba Empat. Komite Nasional
- Kebijakan Governance. 2006. Task Force KNCGI. Jakarta
- Lestari, N. L. K. A. S., & Latrini, M. Y. 2018. Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor
- Pada Audit Delay. E-Jurnal Akuntansi, 24, 422. https://doi.org/10.24843/EJA.2018.v24.i01.p16
- Maria, G. T. 2015. The Role Of Cooperative Learning Type Team Assisted Individualization To Improve The Students
- Mathematics Communication Ability In The Subject Of Probability Theory. 32 (6)(ISBN:2222-228X), 27–32.
- Mark, Y. T., & Li, Y. 2001. Determinants of Corporate Ownership and Board Structure: Evidence from Singapore. Journal of
- Corporate Finance, 7, 236–256.
- McMullen, D. A. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Commites.
- Auditing: A Journal of Practice & Theory, 15, 88–103.
- Naimi, M. 2010. Corporate Governance and Audit Report Lag in Malaysia. Asian Academy of Management Journal of
- Accounting, 6(2), 57–84.
- Otoritas Jasa Keuangan Republik Indonesia. 2016. Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor
- /POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik. 1–29.
- Owusuh, & Ansah S. 2000. Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence from
- the Caital Zimbabwe Stock Exchange. The Accounting and Business Research, Summer, 241–254.
- Purwati, A. S. 2006. Pengaruh Karakteristik Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan
- Publik Yang Tercatat Di Bej. Tesis.
- Rachmawati, S. 2008. Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Dan Timeliness. Pengaruh
- Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Dan Timeliness, 10(1), 1–10.
- Salleh, Z., Saeed Rabea Batwaah, & Norsiah Ahmad. 2017. Audit Committee Financial Expertise and Audit Report Lag:
- Malaysia Further Insight. Asian Journal of Accounting and Governance, 8, 137–150. https://doi.org/10.17576/ajag-2017-
- -12
- Savitri, R. 2010. Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi pada
- Perusahaan Manufaktur di BEI. Skripsi, 1–154.
- Shukeri, S. N., & Islam, M. A. 2012. The determinants of audit timeliness: Evidence from malaysia. Journal of Applied
- Sciences Research, 8(7), 3314–3322.
- Siswanto, S., & Aldrige, E. . 2005. Good Corporate Governance : Tata Kelola Perusahaan yang Sehat. Damar Media Pustaka.
- Supomo, B., & Indriantoro, N. 2002. Metodologi Penelitian Bisnis (Cetakan Ke). BFEE UGM.
- Wahyuni, N. 2018. Pengaruh Profitabilitas, likuiditas, struktur kepemilikan, dan firm size terhadap ketepatan waktu pelaporan
- keuangan. 160–164.
- Wardhani, A. P. 2013. Analisis Pengaruh Corporate Governance Terhadap Nilai Perusahaan. Analisis Pengaruh Corporate
- Governance Terhadap Nilai Perusahaan, 2.
- Wijaya, A. T. 2012. Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag. In Pengaruh Karakteristik Komite Audit
- Terhadap Audit Report Lag (Issue Skripsi). Universitas Diponegoro.
- Xie, B.Davidson, W. N., & DaDalt, P. J. 2003. Earnings management and corporate governance: the role of the board and the
- audit committee. Journal of Corporate Finance, 9(3), 295–316.
- Zaitul. 2010. Board of Directors, audit committee, auditor characteristics and the timeli
References
Abbot, L. J., S. P. dan G. F. P. 2004. Audit Committee Characteristics and Restatements. Accounting: A Journal of Practice and
Theory, 69–87.
Afify, H. 2009. Does Implementing Corporate Governance Have Any Impact? Empirical Evidence from Egypt. Journal of
Applied Accounting Research, 55–86. Akal, M. N. 2014. Corporate Governance. 1–162. online
Aljaaidi, K. S., Ghassan Saeed Bagulaidah, Noor Azizi Ismail, & Faudziah Hanim Fadzil. 2015. An Empirical Invistigation Of
Determinants Associated With Audit Report Lag In Jordan. Jordan Journal of Business Administration, 11(4).
https://doi.org/10.35516/0338-011-004-009
Apadore, K., & Mohd Noor, M. 2013. Determinants of Audit Report Lag and Corporate Governance in Malaysia. International
Journal of Business and Management, 8(15), 151–163. https://doi.org/10.5539/ijbm.v8n15p151
Astuti, C. D. 2007. Faktor Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Informasi,
Perpajakan, Akuntansi, Dan Keuangan Publik, 2(1), 27– 42.
Cadbury, A. 2000. Family Firms and their Governance Creating Tomorrow’s Company from Today’s by Sir Adrian Cadbury. 34.
Chambers, A. E., & and Stephen H. Pennman. 1984. The Timeliness of Reporting and The Stock Price Reaction to Earnings
Announcements. Journal of Accounting Research, s22 No.1 Sp.
Daoud, K. A. Al, Ku Nor Izah Ku Ismail, & Lode, N. A. 2015. The impact of internal corporate governance on the timeliness of
financial reports of jordanian firms: Evidence using audit and management report lags. Mediterranean Journal of Social
Sciences, 6(1), 430–442. https://doi.org/10.5901/mjss.2015.v6n1p430
Dimitropoulos, P. E., & Asteriou, D. 2010. The effect of board composition on the informativeness and quality of annual
earnings: Empirical evidence from Greece. Research in International Business and Finance, Elsevier, 24(2), 190–205.
Dyer, J. C., & McHugh, A. J. 1975. The Timeliness of the Australian Annual Report times. Journal of Accounting Research,
(2), 204–219.
Effendi, M. A. 2017. The Power of Corporate Governance, Teori dan Implementasi. Salemba Empat.
FCGI. 2002. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance ( Tata Kelola Perusahaan
). Seri Tata Kelola Perusahaan (Corporate Governance), II (2002), 37. Jakarta
Felo, A. J., Krishnamurthy, S., & Solieri, S. A. 2003. Audit Committee Characteristics and the Perceived Quality of Financial
Reporting: An Empirical Analysis. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.401240
Gunarsih, T., & Hartadi, B. 2008. Struktur Corporate Governance dan Ketetapan Waktu Penyampaian Laporan Keuangan.
Jurnal Keuangan Dan Perbankan, 12(2), 204–216.
Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Unversitas Diponegoro.
Gregory, R. H., & Van Horn. 1963. Automatic Data - Processing Systems: Principles and Procedures (2nd ed.).
Wadsworth Publisghing Company, Inc. Hamdani. 2016. Good Corporate Governance Tinjauan Etika dalam Praktik Bisnis.
Mitra Wacana Media.
Husaini. 2009. Komite Audit dan Audit Internal: Integritas Pengawasan Korporasi. UNPAD PRESS. IAI. 2007. Standar
Akuntansi Keuangan. Salemba Empat. IAI. 2009. Standar Profesi Akuntan Publik. Salemba Empat. Komite Nasional
Kebijakan Governance. 2006. Task Force KNCGI. Jakarta
Lestari, N. L. K. A. S., & Latrini, M. Y. 2018. Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor
Pada Audit Delay. E-Jurnal Akuntansi, 24, 422. https://doi.org/10.24843/EJA.2018.v24.i01.p16
Maria, G. T. 2015. The Role Of Cooperative Learning Type Team Assisted Individualization To Improve The Students
Mathematics Communication Ability In The Subject Of Probability Theory. 32 (6)(ISBN:2222-228X), 27–32.
Mark, Y. T., & Li, Y. 2001. Determinants of Corporate Ownership and Board Structure: Evidence from Singapore. Journal of
Corporate Finance, 7, 236–256.
McMullen, D. A. 1996. Audit Committee Performance: An Investigation of the Consequences Associated with Audit Commites.
Auditing: A Journal of Practice & Theory, 15, 88–103.
Naimi, M. 2010. Corporate Governance and Audit Report Lag in Malaysia. Asian Academy of Management Journal of
Accounting, 6(2), 57–84.
Otoritas Jasa Keuangan Republik Indonesia. 2016. Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor
/POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik. 1–29.
Owusuh, & Ansah S. 2000. Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence from
the Caital Zimbabwe Stock Exchange. The Accounting and Business Research, Summer, 241–254.
Purwati, A. S. 2006. Pengaruh Karakteristik Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan
Publik Yang Tercatat Di Bej. Tesis.
Rachmawati, S. 2008. Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Dan Timeliness. Pengaruh
Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Dan Timeliness, 10(1), 1–10.
Salleh, Z., Saeed Rabea Batwaah, & Norsiah Ahmad. 2017. Audit Committee Financial Expertise and Audit Report Lag:
Malaysia Further Insight. Asian Journal of Accounting and Governance, 8, 137–150. https://doi.org/10.17576/ajag-2017-
-12
Savitri, R. 2010. Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi pada
Perusahaan Manufaktur di BEI. Skripsi, 1–154.
Shukeri, S. N., & Islam, M. A. 2012. The determinants of audit timeliness: Evidence from malaysia. Journal of Applied
Sciences Research, 8(7), 3314–3322.
Siswanto, S., & Aldrige, E. . 2005. Good Corporate Governance : Tata Kelola Perusahaan yang Sehat. Damar Media Pustaka.
Supomo, B., & Indriantoro, N. 2002. Metodologi Penelitian Bisnis (Cetakan Ke). BFEE UGM.
Wahyuni, N. 2018. Pengaruh Profitabilitas, likuiditas, struktur kepemilikan, dan firm size terhadap ketepatan waktu pelaporan
keuangan. 160–164.
Wardhani, A. P. 2013. Analisis Pengaruh Corporate Governance Terhadap Nilai Perusahaan. Analisis Pengaruh Corporate
Governance Terhadap Nilai Perusahaan, 2.
Wijaya, A. T. 2012. Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag. In Pengaruh Karakteristik Komite Audit
Terhadap Audit Report Lag (Issue Skripsi). Universitas Diponegoro.
Xie, B.Davidson, W. N., & DaDalt, P. J. 2003. Earnings management and corporate governance: the role of the board and the
audit committee. Journal of Corporate Finance, 9(3), 295–316.
Zaitul. 2010. Board of Directors, audit committee, auditor characteristics and the timeli