Pengaruh Efektivitas Komite Audit dan Karakteristik Perusahaan Terhadap Financial Reporting Lead Time Pada Perusahaan Pertambangan yang Terdaftar di BEI
DAFTAR PUSTAKA
Al-Ajmi, Jasim. 2008. Audit and Reporting Delays: Evidence From an Emerging
Market. Advances in Accounting, Incorporating Advances in International
Accounting, 24, pp: 217-226
Astuti, Christina Dwi, 2007. “Faktor-faktor yang Berpengaruh Terhadap
Ketepatan Waktu Pelaporan Laporan Keuangan”, Skripsi,Universitas
Trisakti, Jakarta
Afify, H.A.E. (2009), “Determinants of audit report lag: does implementing
corporate governance have any impact? Empirical evidence from Egypt”,
Journal of AppliedAccounting Research, Vol. 10 No. 1, hal.56-86.
Baron, Robert A dan Donn Bryne, 1981.Social Psychology:Understanding
Human Interaction, 9th Edition, Allyn and Bacon,Inc,Boston.
Bapepam. 2011. Peraturan Nomor X.K.2: Penyampaian Laporan Keuangan
Berkala
Emitten
atau
Perusahaan
Publik
http://www.bapepam.go.id/pasarmodal/regulasi pm/X/X.K.2.pdf (Online)
diakses 3 Maret 2016.
.2012.Peraturan Lk IX.I.5: Pembentukan dan Pedoman Pelaksanaan
Kerja Komite Audit https://www.scribd.com/doc/175584972/PeraturanBappepam-LK-IX-I-5-Komite-Audit diakses 02 April 2016
Brigham dan Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi
11.Jakarta : Salemba Empat.
Boynton, William C., Raymond N. Johnson, dan Walter G. Kell, 2002, Modern
Auditing, Edisi Ketujuh, Alih Bahasa: Paul A. Rajoe, Gina Gania, dan
Ichsan Setiyo Budi, Erlangga, Jilid 1, Jakarta.
Butler, Marty, Arthur Kraft and Ira S.Weiss, 2006.The Effect of Reporting
Frequency on The Timeliness of Earnings: The Cases of Voluntary and
Mandatory Interim Report. http://ssrn.com/abstract
BEI (2004a,b), Keputusan Direksi BEJ Nomor Kep-306/BEJ/07-2004 No IE
Peraturan Mengenai Mengenai Kewajiban Penyampaian Informasi, Bursa
Efek Indonesia, Jakarta
Catrinasari, Renny, 2006. “Faktor-faktor yang Mempengaruhi Ketepatan Waktu
Pelaporan Keuangan Perusahaan Perbankan Go Publik di Bursa Efek
Jakarta”, Skripsi, Fakultas Ekonomi Universitas Islam Indonesia :
Yogyakarta.
Universitas Sumatera Utara
DeZoort, et al., (2002), “Audit committee effectiveness: a synthesis of the
empirical audit committee literature”, Journal of Accounting Literature,
Vol. 21.
Dyer, J.C and Mc Hugh, A.J. 1975. Timeliness of The Australian Annual Report.
Journal of Accounting Research. Autumn, pp: 20-219.
Fakultas Ekonomi Universitas Sumatera Utara, Departemen Akuntansi, 2015.
“Buku Pedoman Penulisan Skripsi dan Ujian Komprehensif Program
Strata Satu (S1), Medan.
Ghozali, Imam, 2006, Aplikasi Analisis Multivariate dengan Program IBM SPSS
21 (up date PLS Regresi), Edisi 4, Badan Penerbit Universitas Diponegoro,
Semarang.
Harahap, Sofyan Syafri. 2011. Teori Akuntansi. Jakarta: Rajawali Pers
Ika, S.R. & Ghazali, N.A.M (2012), “Audit committee effectiveness and
timeliness of reporting:Indonesian evidence”, Managerial Auditing
Journal, Vol. 27 No.4, hal. 403-424.
Jensen. M.C. and W.H. Meckling, 1976.“Theory of The Firm : Managerial
Behavior, Agency Costs and Ownership Structure”, Journal of Financial
Economics 3 (1976) 305-360. University of Rochester, Rochester, NY.
Ku Ismail, K.,& Chandler, R.(2004).The timeliness of quarterly financial reports
of companies in Malaysia.Asian. Review of Accounting Research,12(1),118
Lawrence, E.C. (1983), “Reporting delays for failed firms”,Journal of Accounting
Research, Vol. 21 No. 2, hal. 606-10
McGee, Robert W. 2007. Corporate Governance and The Timeliness of Corporate
Financial Reporting: A Case Study of The Russian Energy Sector. Andreas
of School and Bussiness Working Paper, Barry University USA.
Darmiari,Ni Putu D.,& I Gusti(2014).” Karakteristik Perusahaan ,Reputasi Kantor
Akuntan Publik dan Ketepatwaktuan Pelaporan Keuangan”,E- jurnal
Akuntansi Universitas Udayana.Vol.9 No.1,hal.38-57
Owusu-Ansah, S. (2000), “Timeliness of corporate financial reporting in
emerging capital markets: empirical evidence from the Zimbabwe Stock
Exchange”, Accounting & Business Research, Vol. 30 No. 3, hal. 241-54.
Scott, W.R., 2000. Financial Accounting Theory.Second Edition.New Jersey:
Prentice Hall.
Universitas Sumatera Utara
Sekaran,Uma.,2006.Research Methods For Business,Edisi 1 dan 2, Salemba
Empat,Jakarta.
Vuran, Bengu dan Burcu Adiloglu. 2013. Is Timeliness of Corporate Financial
Reporting Related to Accounting Variable? Evidence From Istanbul Stock
Exchange.International Journal Of Business and Social Science,4
(6),pp:58-70
Yaputro, Jefrry W. dan Felizia A. Rudiawarni. 2012. Hubungan Antara Tingkat
Efektivitas Komite Audit Dengan Timeliness Laporan Keuangan Pada
Badan Usaha Go Public di BEI Tahun 2011. Calyptra: Jurnal Ilmiah
Mahasiswa Universitas Surabaya, 1 (1), h: 1-16.
www.idx.com
www.okezone.com
www.sahamok.com
Universitas Sumatera Utara
Al-Ajmi, Jasim. 2008. Audit and Reporting Delays: Evidence From an Emerging
Market. Advances in Accounting, Incorporating Advances in International
Accounting, 24, pp: 217-226
Astuti, Christina Dwi, 2007. “Faktor-faktor yang Berpengaruh Terhadap
Ketepatan Waktu Pelaporan Laporan Keuangan”, Skripsi,Universitas
Trisakti, Jakarta
Afify, H.A.E. (2009), “Determinants of audit report lag: does implementing
corporate governance have any impact? Empirical evidence from Egypt”,
Journal of AppliedAccounting Research, Vol. 10 No. 1, hal.56-86.
Baron, Robert A dan Donn Bryne, 1981.Social Psychology:Understanding
Human Interaction, 9th Edition, Allyn and Bacon,Inc,Boston.
Bapepam. 2011. Peraturan Nomor X.K.2: Penyampaian Laporan Keuangan
Berkala
Emitten
atau
Perusahaan
Publik
http://www.bapepam.go.id/pasarmodal/regulasi pm/X/X.K.2.pdf (Online)
diakses 3 Maret 2016.
.2012.Peraturan Lk IX.I.5: Pembentukan dan Pedoman Pelaksanaan
Kerja Komite Audit https://www.scribd.com/doc/175584972/PeraturanBappepam-LK-IX-I-5-Komite-Audit diakses 02 April 2016
Brigham dan Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi
11.Jakarta : Salemba Empat.
Boynton, William C., Raymond N. Johnson, dan Walter G. Kell, 2002, Modern
Auditing, Edisi Ketujuh, Alih Bahasa: Paul A. Rajoe, Gina Gania, dan
Ichsan Setiyo Budi, Erlangga, Jilid 1, Jakarta.
Butler, Marty, Arthur Kraft and Ira S.Weiss, 2006.The Effect of Reporting
Frequency on The Timeliness of Earnings: The Cases of Voluntary and
Mandatory Interim Report. http://ssrn.com/abstract
BEI (2004a,b), Keputusan Direksi BEJ Nomor Kep-306/BEJ/07-2004 No IE
Peraturan Mengenai Mengenai Kewajiban Penyampaian Informasi, Bursa
Efek Indonesia, Jakarta
Catrinasari, Renny, 2006. “Faktor-faktor yang Mempengaruhi Ketepatan Waktu
Pelaporan Keuangan Perusahaan Perbankan Go Publik di Bursa Efek
Jakarta”, Skripsi, Fakultas Ekonomi Universitas Islam Indonesia :
Yogyakarta.
Universitas Sumatera Utara
DeZoort, et al., (2002), “Audit committee effectiveness: a synthesis of the
empirical audit committee literature”, Journal of Accounting Literature,
Vol. 21.
Dyer, J.C and Mc Hugh, A.J. 1975. Timeliness of The Australian Annual Report.
Journal of Accounting Research. Autumn, pp: 20-219.
Fakultas Ekonomi Universitas Sumatera Utara, Departemen Akuntansi, 2015.
“Buku Pedoman Penulisan Skripsi dan Ujian Komprehensif Program
Strata Satu (S1), Medan.
Ghozali, Imam, 2006, Aplikasi Analisis Multivariate dengan Program IBM SPSS
21 (up date PLS Regresi), Edisi 4, Badan Penerbit Universitas Diponegoro,
Semarang.
Harahap, Sofyan Syafri. 2011. Teori Akuntansi. Jakarta: Rajawali Pers
Ika, S.R. & Ghazali, N.A.M (2012), “Audit committee effectiveness and
timeliness of reporting:Indonesian evidence”, Managerial Auditing
Journal, Vol. 27 No.4, hal. 403-424.
Jensen. M.C. and W.H. Meckling, 1976.“Theory of The Firm : Managerial
Behavior, Agency Costs and Ownership Structure”, Journal of Financial
Economics 3 (1976) 305-360. University of Rochester, Rochester, NY.
Ku Ismail, K.,& Chandler, R.(2004).The timeliness of quarterly financial reports
of companies in Malaysia.Asian. Review of Accounting Research,12(1),118
Lawrence, E.C. (1983), “Reporting delays for failed firms”,Journal of Accounting
Research, Vol. 21 No. 2, hal. 606-10
McGee, Robert W. 2007. Corporate Governance and The Timeliness of Corporate
Financial Reporting: A Case Study of The Russian Energy Sector. Andreas
of School and Bussiness Working Paper, Barry University USA.
Darmiari,Ni Putu D.,& I Gusti(2014).” Karakteristik Perusahaan ,Reputasi Kantor
Akuntan Publik dan Ketepatwaktuan Pelaporan Keuangan”,E- jurnal
Akuntansi Universitas Udayana.Vol.9 No.1,hal.38-57
Owusu-Ansah, S. (2000), “Timeliness of corporate financial reporting in
emerging capital markets: empirical evidence from the Zimbabwe Stock
Exchange”, Accounting & Business Research, Vol. 30 No. 3, hal. 241-54.
Scott, W.R., 2000. Financial Accounting Theory.Second Edition.New Jersey:
Prentice Hall.
Universitas Sumatera Utara
Sekaran,Uma.,2006.Research Methods For Business,Edisi 1 dan 2, Salemba
Empat,Jakarta.
Vuran, Bengu dan Burcu Adiloglu. 2013. Is Timeliness of Corporate Financial
Reporting Related to Accounting Variable? Evidence From Istanbul Stock
Exchange.International Journal Of Business and Social Science,4
(6),pp:58-70
Yaputro, Jefrry W. dan Felizia A. Rudiawarni. 2012. Hubungan Antara Tingkat
Efektivitas Komite Audit Dengan Timeliness Laporan Keuangan Pada
Badan Usaha Go Public di BEI Tahun 2011. Calyptra: Jurnal Ilmiah
Mahasiswa Universitas Surabaya, 1 (1), h: 1-16.
www.idx.com
www.okezone.com
www.sahamok.com
Universitas Sumatera Utara