THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC
| Autor: | Herry Laksito |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
education.field_of_study
Variables business.industry media_common.quotation_subject Audit committee Population ERP implementation Expertise of the audit committee members and the accuracy of financial report submission Accounting Moderation Stock market index Variable (computer science) Pandemic business education Financial statement media_common |
| Zdroj: | Jurnal RAK (Riset Akuntansi Keuangan); Vol 6, No 1 (2021): April 2021; 13-36 Riset Akuntansi Keuangan; Vol 6, No 1 (2021): April 2021; 13-36 |
| ISSN: | 2541-1209 2580-0213 |
| DOI: | 10.31002/rak.v6i1 |
| Popis: | The purpose of this study was to examine the effect of the expertise of the audit committee members on the timeliness of financial reporting by implementing ERP as a moderating variable. The independent variable used in this study is the expertise of the audit committee members. While the dependent variable used in this study is the timeliness of financial reporting and the moderating variable in this study is the implementation of ERP. The population in this study are companies listed on the IDX and included in the LQ45 stock index. The population used in this study were 44 companies. The results of this study indicate that the expertise of the audit committee members has a positive and significant effect on the accuracy of the company's financial reporting. The research result showed that the implementation of ERP weakened the relationship between the expertise of the audit committee members and the timeliness of the company’s financial reporting. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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