26 No
Researcher Year
Title Variable
Result Similarity
Difference Meeting
3 Wijaya and
Rahardja 2012
Pengaruh Karakteristik
Komite Audit Terhadap Audit
Report Lag Audit
Committee Independence
Audit Committee
Expertise Audit
Committee Size
Audit Committee
Meeting Company
Size Profitability
External Auditor
Audit Committee
Size and Audit Committee
Expertise has significant
effect toward to Audit
Report Lag
4 Puasa et al
2014 Audit Committee
and Timeliness of Financial
Reporting Malaysian Public
Listed Companies AC
Independence , AC Size,
AC Expertise,
Profitability, Company
Size, Type of External
Auditor, and Company
financial year-end.
AC Non Independen
ce, AC Activity,
Leverage, Managerial
Ownership, and Audit
Opinion AC
Independence, and Audit
Activity has significant
influence toward
timeliness of submission
financial report
5 Vuko and
Cular 2014
Finding determinants of
audit delay by pooled OLS
regression analysis
Profitability, Company
Size, and Audit
Committee. Audit Firm
Type, Audit Opinion, ,
Leverage, Audit effort,
and Absolute
level of total accrual
Profitability, Leverage, and
Audit Committee has
significant influence
towards audit delay
27
C. Logical Framework
Figure 2.1 Logical Framework
Audit Committee Independence X1: Audit Committee Expertise X2:
Audit Committee Size X3: Audit Committee Meeting X4:
Control Variables: 1.
Company Size X5 2.
Auditor Firm’s Size X6 3.
Profitability X6 Timeliness:
Audit Lag Y
Descriptive Statistic
Clasical Assumption Test
Hypothesis Test: Multiple Linear Regression
Analysis
Conclusion
28
D. Hypothesis
Hypothesis is considered as a tentative statement that proposes a possible explanation to some phenomenon or event. Based on the literature review
previously, the hypothesis development can be describe as: 1.
Audit Committee Independence BAPEPAM 2004 regulated at least 3 members of audit
committee consist of 2 members from outside parties and lead by an independent commissioner. If there are 2 independents commissioners,
one of them should be a leader. Nor et al 2010 and Hasyim and Rahma 2011 in Wijaya and Rahardja 2012 stated that audit
committee independence has negative influence to the audit lag. H1: Audit Committee Independence has influence to audit lag
2. Audit Committee Expertise
BAPEPAM 2004 regulated at least 1 of audit committee member has background in and experience in accounting or finance. The
expertise of audit member could increase the quality of financial report related with timely manner. Purwati 2006, and Hasyim and Rahma
2011 in Wijaya and Rahardja 2012 stated that audit committee expertise has negative influence to audit lag.
H2: Audit Committee Expertise has influence to audit lag 3.
Audit Committee Size BAPEPAM 2004 regulated at least 3 members of audit
committee consist of 2 members from outside parties and lead by an
