Delays in the publication of financial statements can be caused by the late
release of the company in publishing financial statements and the length of time
the auditor completes his audit work. One of the factors that play an important
role in the control environment of a company is good corporate governance,
which consists of audit committees and other boards, or also referred to in the
International Standards of Aditing (ISA) as TCWG (Those Charged With
Governance). Therefore, the purpose of this study is to know the influence of the
audit committee, solvency and kap affiliates on punctuality in the publication of
financial statements to the Indonesia Stock Exchange.
The sample of this study is the financial statements of all companies listed on
the Indonesia Stock Exchange in 2015-2017 as many as 273 companies. The data
source used in this study is secondary data, while the data collection technique is
a database. The data used in this study was taken from financial statements and
annual reports listed on the Indonesia Stock Exchange in 2015-2017. The data
analysis technique used is Logistic Regression Test Analysis.
The results showed simultaneously kap's audit, solvency, and affiliate
committees had an effect together or simultaneously on the timeliness of
reporting. Partially the audit committee and KAP affiliates have a positive effect
on the timeliness of reporting, while solvency negatively affects the timeliness of
reporting.