PENGARUH INDEPENDENSI KOMITE AUDIT, FREKUENSI RAPAT AUDIT INTERNAL, DAN KOMPETENSI AUDIT INTERNAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

Fauziana Ulfy Suherman, . (2026) PENGARUH INDEPENDENSI KOMITE AUDIT, FREKUENSI RAPAT AUDIT INTERNAL, DAN KOMPETENSI AUDIT INTERNAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Through a quantitative approach, this study is designed to analyze the influence of audit committee independence, frequency of internal audit meetings, and internal audit competence on the timeliness of financial reporting. The research object focuses on companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The data source used is secondary data from annual and financial reports. By applying purposive sampling technique, 73 companies were obtained, yielding a total of 219 samples. Hypothesis testing was conducted using panel data regression processed with STATA 12 software. The research results indicate that audit committee independence, internal audit meeting frequency, and internal audit competence have no significant effect on the timeliness of financial reporting submission. This implies that the existence of internal governance mechanisms has not fully ensured the discipline of issuers in complying with financial reporting deadlines. Other possible factors affecting timeliness may lie in other aspects, such as company operational activities, high auditor workload, or the lengthy duration of external audit processes. Overall, this study provides implications that improving the effectiveness of corporate governance does not solely depend on formal structures such as audit committees and internal audit, but also on the quality of coordination, communication, and efficiency of audit processes in supporting transparency and timeliness of financial reporting. Keywords: Audit Committee Independence, Internal Audit Meeting Frequency, Internal Audit Competence, Timeliness of Financial Report.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112017] [Pembimbing: Retna Sari] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Nabillah Farras Luthfi]
Uncontrolled Keywords: Audit Committee Independence, Internal Audit Meeting Frequency, Internal Audit Competence, Timeliness of Financial Report.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FAUZIANA ULFY SUHERMAN
Date Deposited: 27 Mar 2026 06:31
Last Modified: 27 Mar 2026 06:31
URI: http://repository.upnvj.ac.id/id/eprint/41891

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