Pengaruh Efektivitas Komite Audit dan Karakteristik Perusahaan Terhadap Financial Reporting Lead Time Pada Perusahaan Pertambangan yang Terdaftar di BEI

ABSTRAK

PENGARUH EFEKTIVITAS KOMITE AUDIT DAN KARAKTERISTIK
PERUSAHAAN TERHADAPFINANCIAL REPORTING LEAD TIME
PADA PERUSAHAAN PERTAMBANGAN
YANG TERDAFTAR
DI BEI
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari
efektivitas komite audit dan karakteristik perusahaan terhadap financial reporting
lead time.Objek penelitian ini adalah pada perusahaan pertambanganyang
terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian
iniadalahefektivitas komite audit dan karakteristik perusahaan (yang diproksikan
ukuran perusahaan, pertumbuhan perusahaan, dan kompleksitas operasi
perusahaan) sebagai variabel independen sedangkan financial reporting lead
timesebagai variabel dependen.
Populasi dalam penelitian ini sebanyak 40 perusahaan petambangan yang
terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014. Teknik pengambilan
sample menggunakan purposive sampling, sehingga diperoleh 14 perusahaan
sampel untuk 3 tahun pengamatan dengan 42 observasi (pengamatan). Teknik
analisis data yang digunakan adalah regresi berganda.
Hasil analisis menunjukkan bahwa secara simultanefektivitas komite

audit,ukuran perusahaan, pertumbuhan perusahaan dan kompleksitas operasi
perusahaan k mempunyai pengaruh yang signifikan terhadap financial reporting
lead time, sedangkan hasil uji parsial efektivitas komite audit berpengaruh negatif
signifikan terhadap financial reporting lead time. Karakteristik perusahaan yang
diproksikan dengan ukuran perusahaan, pertumbuhan perusahaan dan
kompleksitas operasi perusahaantidak berpengaruh signifikan terhadap financial
reporting lead time.
Kata kunci: Financial Reporting Lead Time, efektivitas komite audit,
ukuran perusahaan, pertumbuhan perusahaan, dan kompleksitas operasi
perusahan

Universitas Sumatera Utara

ABSTRACT

THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND CORPORATE
CHARACTERISTICS TO FINANCIAL REPORTING LEAD TIME ON
MINING COMPANIES LISTED IN INDONESIAN
STOCK EXCHANGE

The purpose of this research is to analyze the effect of audit committee
effectiveness and corporate characteristics to financial reporting lead time. The
object of this study is miningcompanies listed in Indonesia Stock Exchange. The
examined factors of this research are audit committee effectiveness and corporate
characteristics (that used company size, company growth and complexity
operation of company) as independent variables and financial reporting lead
timeas dependent variable.
The population of this research are 40 mining companies listed in
Indonesian Stock Exchange (2012-2014). Sampling method that used in this
research is purposive sampling, 14companies samples for 3 years with 42
observation. Analysis data technique that is used in this research is analysis
multiple linier regression
The result of this research shows thatsimultaneously audit committee
effectiveness , company size, company growth and complexity operation of
company significant effect on financial reporting lead time. Partially audit
committee effectiveness has a significant negative effect on financial reporting
lead time, meanwhile, company size, company growth and complexity operation
of company don’t have significant effect on financial reporting lead time.
Key words: Financial reporting lead time, audit committee effectiveness,
company size, growth company and complexity operation of

company

Universitas Sumatera Utara