31 uses non-probability sampling, which means that the elements of the
population do not have the same chance to select as a sample. This research will conduct purposive sampling. Purposive sampling is
divided into two types, quota sampling and judgmental sampling. In this research, researcher will use judgmental sampling as sampling method. In
judgmental sampling, subjects selected on the basis of their expertise in the subject investigated.
The population used in this research is companies listed on the Indonesia Stock Exchange in 2013. The choice of choose all listed companies
in 2013 because more companies have more complex diversity which great way to examine the effect the timeliness of the financial report. The sample
selection criteria in this in this research are as follow: 1.
Companies listed in IDX period of 2013. 2.
Companies have published its annual report publicly period 2013. 3.
Companies have the data of audit committee independence, audit committee expertise, audit committee size, audit committee
meeting, company size, external auditor, profitability that will be tested in its annual report.
C. Data Collection Method
The data used in this research is secondary data. Secondary data is data that available from previous research, case studies, and library records,
online data, company websites, and the internet in general Sekaran and Bougie 2010.
32 Secondary data used in this study are the financial report of companies
listed on the Indonesia Stock Exchange in 2013. The data obtained in this study are gathered from the Indonesian Capital Market Directory ICMD,
www.idx.co.id, through Corner, Capital Market Reference Center CMRC at the Indonesia Stock Exchange IDX.
D. Data Analysis Method
The method of analysis data in this research is using statistical calculations; the name of application is SPSS Statistical Product and Service
Solutions. Once the necessary data have been collected in this study, the data analysis can be performed by descriptive statistics and hypothesis test. The
descriptions of the data analysis method are as follows: 1.
Descriptive Statistics The data in this study were analyzed with descriptive statistics. The
descriptive statistical testing is a transformation process of research data by using tabulation in order to make the data understandable and easily
being interpreted. Generally, tabulation is used by researcher to obtain information about characteristics of primary variable in research. The
measurement applied in this descriptive statistical testing depends on the type of scale of measurement. The descriptive statistical testing obtains a
picture or describes data that can be seen from median, mean, mode, standard deviation, variance, maximum and minimum.
2. Classical Assumption
a. Normality Test
