Analisis Dewan Komisaris Independen dan Komite Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Yusnidar, Yusnidar (2018) Analisis Dewan Komisaris Independen dan Komite Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dewan komisaris independen dan komite audit terhadap keterlambatan audit. Variabel-variabel yang digunakan dalam melakukan penelitian berupa dewan komisaris independen, ukuran komite audit, kualifikasi komite audit, dan rapat komite audit sebagai variabel independen sedangkan tipe auditor, opini audit, ukuran perusahaan dan kinerja perusahaan sebagai variabel kontrol serta keterlambatan audit sebagai variabel dependen. Sampel yang digunakan dalam melakukan penelitian ini sebanyak 523 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu 2011 hingga 2015, sampel dipilih dengan menggunakan metode purposive sampling. Hasil dari riset ini menjelaskan mengenai rapat komite audit berpengaruh signifikan negatif terhadap keterlambatan audit, untuk variabel audit opinion dan kinerja perusahaan juga berpengaruh signifikan negatif, sedangkan untuk variabel dewan komisaris independen, ukuran komite audit, kualifikasi komite audit, tipe auditor, dan ukuran perusahaan tidak berpengaruh signifikan terhadap keterlambatan audit ********************************************************************** The purpose of this study is to analyse board independent and audit committee on audit delay. The variables used in conducting research are independent board of commissioners, audit committee size, audit committee qualifications, and audit committee meetings as independent variables while the type of auditor, opinion audit, company size and company performance as control variables and audit delays are dependent variables. This sample used in this study was 523 companies, each of which was listed on the Indonesia Stock Exchange (IDX) in the period of 2011 to 2015, the sample was selected using purposive sampling method. The results of this research explain that audit committee meetings have a significant negative effect on audit delays, audit opinion variables and company performance also have a significant negative effect, while for independent commissioner variables, audit committee size, audit committee qualifications, auditor type, and company size are not significant effect on audit delays

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Audit delays, independent board of commissioners, audit committee size, audit committee qualifications, audit committee meetings, auditor type, opinion audit, company size and company performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 11:36
Last Modified: 05 Oct 2020 09:48
URI: http://repository.uib.ac.id/id/eprint/1366

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