Analisis Pengaruh Komite Audit dan Karakteristik Dewan terhadap Keterlambatan Audit

Fendi, Fendi (2019) Analisis Pengaruh Komite Audit dan Karakteristik Dewan terhadap Keterlambatan Audit. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian hasil ini bertujuan untuk mengetahui mempengaruhi komite audit dan karakteristik dewan terhadap keterlambatan audit. Variabel dependen terhadap dalam penelitian ini adalah keterlambatan audit dengan pengukuran selisih pada waktu tanggal penutupan buku laporan sampai laporan diaudit. Variabel independen yang digunakan yaitu komite audit dan karakteristik dewan serta variabel kontrol berupa kinerja perusahaan. Data sampel yang dapat menggunakan dalam penelitian ini merupakan perusahaan yang terdaftar (BEI) di Bursa Efek Indonesia pada tahun 2013 sampai 2017, sebanyak 376 data ambil dari laporan keuangan perusahaan dan laporan keuangan tahunan. Data penelitian akan diuji dengan pengujian regresi panel. Hasil penelitian yang dilakukan menunjukkan bahwa variabel ukuran komite audit, rapat komite audit, opini audit, ukuran dewan direksi, rapat dewan direksi memiliki hubungan yang siginfikan dan negatif terhadap keterlambatan audit. Sedangkan variabel kualifikasi komite audit, tipe auditor, keahlian dan pengtahuan dewan, dewan komisaris independensi, direktur wanita, dan kinerja perusahaan tidak signifikan terhadap keterlambatan audit. ********************************************************************** The purpose of this research is to examine the impact of audit committee and board characteristics on audit delay. Variable dependent in this research is used audit delay with measurement of the date difference in closing report book until the report is audited. Independent variable in this research is audit committee and board characteristics, with firm performance as the control variable. Samples used in this study are the company listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, with 376 data from annual report and financial statement report. This study is using panel regression to explain relationship of variables. The results revealed that variable audit committee size, audit committee meeting, audit opinion, board size, have significant and negative relationship to audit delay. While, audit committee qualification, board expertise and knowledge, board of commissioners independent, female director, and firm performance not significant to audit delay.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Audit committee, and board of characteritics, audit delays.
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 08:57
Last Modified: 05 Oct 2020 07:18
URI: http://repository.uib.ac.id/id/eprint/1853

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