Pengaruh Karakteristik Tata Kelola Perusahaan terhadap Audit Report Lag di Indonesia

Marfuin, Muhammad (2019) Pengaruh Karakteristik Tata Kelola Perusahaan terhadap Audit Report Lag di Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengobservasi pengaruh karakteristik tata kelola perusahaan terhadap audit report lag pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Audit Report Lag digunakan sebagai variabel dependen dalam penelitian ini, sedangkan karakteristik tata kelola perusahaan yang di dalamnya terdapat kualitas audit, jumlah dewan, jumlah komite audit, jumlah komite manajemen risiko, frekuensi rapat dewan, dewan komite, keahlian dewan komite, dan gender dewan. Variabel kontrol digunakan dalam penelitian ini, yaitu ukuran perusahaan dan kerugian perusahaan. Data sampel pada penelitian ini berjumlah 1.770 data yang diperoleh dari 354 perusahaan sampel pada perusahaan yang terdaftar di Bursa Efek Indonesia selama 5 tahun yaitu dimulai pada tahun 2013 hingga 2017, adapun pada data sampel yang diuji terdapat 88 sampel data outlier, sehingga total data sampel yang diteliti adalah 1.682 data sampel. Penggunaan data laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia menyebabkan penelitian ini dapat disebut sebagai penelitian yang menggunakan data sekunder. Hasil dari penelitian ini menunjukkan adanya pengaruh signifikan negatif pada ukuran dewan, ukuran komite audit, frekuensi rapat dewan, komite dewan, keahlian komite dewan, dan ukuran perusahaan terhadap audit report lag. Penelitian ini juga menemukan pengaruh signifikan positif pada ukuran komite manajemen risiko dan gender dewan terhadap audit report lag. Penelitian ini tidak menemukan adanya pengaruh signifikan pada kualitas audit dan kerugian perusahaan terhadap audit report lag. ********************************************************************** This study aims to observe the effect of the characteristics of corporate governance on audit report lag of companies listed in Indonesia Stock Exchange during 2013-2017. Audit report lag is used as the dependent variable in this study, while the characteristics of corporate governance include audit quality, number of boards, number of audit committees, number of risk management committees, frequency of board meetings, board committees, board committee expertise, and board gender. In this study there are control variables, namely company size and company losses. There are 1,770 sample data studied sourced from 354 companies listed in Indonesia Stock Exchange for 5 years with periods from 2013 to 2017, but there are 88 outlier data samples, so the total sample data studied is 1,682 sample data. This research use the company's financial report data that is listed on the Indonesia Stock Exchange. The results of this study indicate a negative significant relationship between board size, board committee size, board meeting frequency, board committees, board committee expertise, and firm size towards audit report lag. This research also indicate positive significant relationship between risk management committee size and firm losses toward audit report lag. There is no significant relationship between audit quality and board gender toward audit report lag.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: audit report lag, characteristics of corporate governance, audit delay, audit quality, and board gender
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:39
Last Modified: 05 Oct 2020 07:10
URI: http://repository.uib.ac.id/id/eprint/1825

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