Title:

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

Author:

Mail Herry Laksito(1*)

(1) Universitas Diponegoro, 
(*) Corresponding Author
10.31002/rak.v6i1.4342| Abstract views : 0 | PDF views : 0

Abstract


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.


Keywords


ERP implementation, Expertise of the audit committee members and the accuracy of financial report submission

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DOI: http://dx.doi.org/10.31002/rak.v6i1.4342

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Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar