Pengaruh Tata Kelola Perusahaan dan Struktur Kepemilikan terhadap Keterlambatan Audit di Indonesia

Murni, Murni (2019) Pengaruh Tata Kelola Perusahaan dan Struktur Kepemilikan terhadap Keterlambatan Audit di Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan penelitian ini adalah meneliti faktor tata kelola perusahaan dan struktur kepemilikan yang mempengaruhi keterlambatan audit. Keterlambatan audit diukur dengan jangka waktu penyelesaian laporan audit. Pengaruh tata kelola perusahaan diukur dengan variabel ukuran KAP, ukuran dewan direksi, direktur independen, dan ukuran komite audit, sedangkan struktur kepemilikan diukur dengan kepemilikan institusional, kepemilikan pemerintah, kepemilikan individu, dan konsentrasi kepemilikan. Variabel kontrol yang digunakan antara lain opini audit, ukuran perusahaan, kompleksitas, profitabilitas, dan leverage. Penelitian ini dilakukan dengan menguji data sampel perusahaan yang terpilih berdasarkan metode purposive sampling. Data diambil dari laporan keuangan tahunan 432 perusahaan terdaftar. Pengujian data menggunakan program SPSS versi 21 dan Eviews versi 10. Pengujian memperoleh hasil ukuran KAP, direktur independen, kepemilikan institusional, kepemilikan pemerintah, dan kompleksitas berpengaruh signifikan positif terhadap keterlambatan audit, sedangkan hanya variabel profitabilitas yang memiliki pengaruh signifikan negatif terhadap keterlambatan audit. Variabel ukuran dewan direksi, ukuran komite audit, kepemilikan individu, konsentrasi kepemilikan, opini audit, ukuran perusahaan, dan leverage tidak memiliki pengaruh terhadap keterlambatan audit. ********************************************************************** This study aims to examine the effect of corporate governance and ownership structure on audit lag. Audit lag is measured with period used to complete audit report. The effect of corporate governance is measured with audit firm size, board size, director independence, and audit committee size, while ownership structure is measured with institutional ownership, government ownership, ownership dispersion, and ownership concentration. Controlled variables also used within this study such as audit opinion, corporate size, complexity, profitability, and leverage. Research was done by testing selected firm samples with purposive sampling method. Data was collected from 432 registered firms’ annual report. SPSS version 21 and Eviews version 10 were used to do this research. Result shows that audit firm size, director independence, institutional ownership, government ownership, and complexity have positive significant affect to audit lag, while only profitability is shown to have negative significant affect to audit lag. Board size, audit committee size, ownership dispersion, ownership concentration, audit opinion, corporate size and leverage have insignificant relations with audit lag.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: audit lag, corporate governance, ownership structure
Subjects: H Social Sciences > HF Commerce > Business
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 08:40
Last Modified: 05 Oct 2020 07:16
URI: http://repository.uib.ac.id/id/eprint/1829

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