Pengaruh Tata Kelola Perusahaan dan Komite Audit Terhadap Keterlambatan Audit di Indonesia

Lim, Irvan (2019) Pengaruh Tata Kelola Perusahaan dan Komite Audit Terhadap Keterlambatan Audit di Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini menargetkan pada pengujian pengaruh tata kelola perusahaan dan komite audit terhadap keterlambatan audit. Tata kelola yang dimaksud pada penelitian ini adalah leverage, return on equity, jumlah anak perusahaan, konsentrasi kepemilikan, dan independensi dewan direksi. Unsur komite audit terdiri dari ukuran, independensi, rapat, dan keahlian komite audit. Penelitian ini mencakup sejumlah variabel kontrol, antara lain ukuran perusahaan, tipe auditor, dan profitabilitas. Data yang diambil untuk penelitian ini berasal dari data laporan keuangan tahunan yang dipublikasi pada Bursa Efek Indonesia. Rentang waktu pengambilan data dari 2013 hingga 2017. Penelitian ini memakai metode purposive sampling dalam pengambilan data tersebut. Perangkat lunak SPSS dan Eviews digunakan untuk proses pengujian dan analisis data dalam penelitian ini. Hasil pengujian data membuktikan bahwa anak perusahaan dan independensi dewan direksi berpengaruh signifikan positif terhadap keterlambatan audit. Return on equity, konsentrasi kepemilikan, ukuran perusahaan, profitabilitas, ukuran, rapat, dan keahlian komite audit berpengaruh signifikan negatif terhadap keterlambatan audit. Variabel leverage, independensi komite audit, dan tipe auditor tidak berpengaruh signifikan terhadap keterlambatan audit. ********************************************************************** This research was made to test impact of corporate governance and audit committee to audit report lag. Corporate governance in this research were leverage, return on equity, subsidiary, concentrated ownership, and board independence. Audit committee elements included the size, independency, meeting, and expertise of audit committee. This research also included some control variables, which were company size, type of auditor, and profitability. Data used in this research was collected from annual financial reports published in Indonesian Stock Exchange. Time range of data collection was five years from 2013 to 2017. This research used purposive sampling method in collecting the data. The softwares used to test and analyze the data were SPSS and Eviews. Test result proved that subsidiary and board independence have positive significant impact to audit report lag. Return on equity, ownership concentration, firm size, profitability, audit committee size, expertise, and meeting were negatively significant to audit report lag. Leverage, audit committee independence, and type of auditor were not significant to impact audit report lag.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: audit report lag, audit committee, corporate governance
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 08:51
Last Modified: 05 Oct 2020 07:20
URI: http://repository.uib.ac.id/id/eprint/1846

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