Pengaruh Chief Executive Officer Gender, Chief Executive Officer Financial Gender, dan Efektivitas Komite Audit Terhadap Ketepatan Waktu Pelaporan Keuangan

The purpose of this study was to empirically determine the effect of the chief executive officer on gender, chief executive officer on financial expertise and the effectiveness of the audit committee on the timeliness of finacial reporting. The population of this study is from the property, real estate and building construction sectors in 2019 with sample used is 57 companies. This research uses multiple linear regression analysis method. The timeliness of financial reporting is measured using the difference if days from the end of December 2019 to financial reporting, the chief executive officer gender and chief executive officer financial expertise are measured by the dummy variable and the effectiveness of the audit committe indicators. The result of this study are the chief executive officer financial expertise and the effectiveness of the audit committe have an effect on the timeliness of financial reporting, while the chief executive officer gender has no effect on the timeliness of financial reporting