KARAKTERISTIK KOMITE AUDIT DAN KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN

Abstract

The problem regarding the delay in submitting audited financial statements to companies in Indonesia occurred as stated by the Indonesia Stock Exchange (IDX). The purpose of this study is to test the effects of the independence of the audit committee, the number of audit committee meetings, the expertise of the audit committee on the delay in the company's annual financial statements. The method used in this study is quantitative which tests the relationship between variables.  The research sample was 35 manufacturing companies in Indonesia.  The results of this study prove that the independence of the audit committee, the number of audit committee meetings and the expertise of the audit committee can’t affect the delay in submitting financial statements. This is because the role of an independent audit committee as a mechanism of GCG has not been optimally implemented in implementing GCG principles, especially transparency and accountability.  The number of audit committee meetings doesn’t affect the delay in the delivery of financial statements. This is because the audit committee was not able to make good use of the opportunity to meet with audit committee members to solve problems that existed in the process of preparing financial statements. The expertise of the audit committee doesn’t affect the delay in the delivery of financial statements where it is found that there is a lack of expertise from the audit committee, thereby slowing down the audit examination process.

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