Analisis Pengaruh Karakteristik Komite Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Kellin, Kellin (2020) Analisis Pengaruh Karakteristik Komite Audit Terhadap Keterlambatan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini menafsirkan hubungan karakteristik komite audit terhadap keterlambatan audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penggunaan variabel independen yakni keahlian keuangan komite audit, independensi komite audit, ukuran komite audit, pertemuan komite audit, piagam komite audit, profitabilitas, ukuran perusahaan, konsentrasi kepemilikan, pergantian auditor, opini audit, koneksi politik, dan auditor spesialis industri. Sampel penelitian ini mencakup 446 dari 649 perusahaan dengan jumlah akhir 1.720 data observasi yang diperoleh. Teknik pengumpulan sampel berdasarkan metode penetapan sejumlah kriteria yang telah ditentukan. Data penelitian selanjutnya diuji melalui bantuan program SPSS 22 dan Eviews 10. Hasil dari penelitian menyimpulkan ukuran komite audit, ukuran perusahaan dan profitabilitas berpengaruh signifikan negatif, sedangkan opini audit memiliki pengaruh signifikan positif terhadap keterlambatan audit. Variabel keahlian keuangan komite audit, independensi komite audit, pertemuan komite audit, piagam komite audit, konsentrasi kepemilikan, pergantian auditor, koneksi politik, dan auditor spesialis industri tidak memiliki pengaruh signifikan terhadap keterlambatan audit. ********************************************************************** This research interprets the relation of audit committee characteristics on audit delay in corporations or companies registered in Indonesia Stock Exchange year 2014-2018. The used independent variables are audit committee financial expertise, audit committee independency, audit committee size, audit committee meetings, audit committee charter, profitability, company size, ownership concentration, auditor switching, auditor opinion, political connection and auditor specialized in industry. Sample of this research includes 446 out of 649 companies with grand total of 1.720 observation data obtained. The technique to gather samples are based on methods of selecting certain pre-determined criteria. Following research data later tested with aid of SPSS 22 and Eviews 10. Research concludes that audit committee size, company size and profitability have significant negative effect, while on the other hand audit opinion has significant positive effect on audit delay. Audit committee financial expertise, audit committee independency, audit committee meetings, audit committee charter, ownership concentration, auditor switching, political connection and auditor specialized in industry variables do not have significant influence towards audit delays.

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