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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
29 independent commissioner. If there are 2 independents commissioners,
one of them should be a leader. With the varieties of public company raise a statement bigger audit committee increase the quality of
financial report and reduce audit lag. Purwati 2006, and Nor et al 2010 in Wijaya and Rahardja 21012 stated there are negative
influence between audit committee size and audit lag. H3: Audit Committee Size has influence to audit lag
4. Audit Committee Meeting
FCGI in Wijaya and Rahardja 21012 stated at least 3 or 4 meeting held in a year to fulfill the obligation and responsibility. Nor et
al 2010 in Wijaya and Rahardja 21012 stated that audit committee meeting has negative influence to the audit lag.
H4: Audit Committee Meeting has influence to audit lag