Aji, Ahmad Muflih (2021) Analisis Faktor Determinan Audit Report Lag Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2017–2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji faktor determinan yang mempengaruhi audit report lag dengan objek penelitian pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2019. Penelitian ini menggunakan total 104 sampel perusahaan manufaktur dengan sampel dipilih menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa jumlah komite audit mempengaruhi berkurangnya waktu audit report lag. Sedangkan ukuran perusahaan, opini audit, kompleksitas perusahaan, audit tenure tidak memiliki pengaruh terhadap audit report lag./ This study aims to examine the determinants that affect the audit report lag with the object of research in manufacturing companies listed on the Indonesia Stock Exchange in 2017–2019. This study used a total sample of 104 manufacturing companies with the sample selected using purposive sampling. The analytical method used is multiple linear regression analysis. The results showed that the number of audit committees affected the reduction in audit report lag time. Meanwhile, company size, audit opinion, company complexity, audit tenure do not have an effect on the audit report lag.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | audit report lag; ukuran perusahaan; opini audit; kompleksitas perusahaan; komite audit; audit tenure. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 8487 not found. | ||||||||
| Date Deposited: | 27 Jul 2021 09:43 | ||||||||
| Last Modified: | 22 Feb 2022 04:27 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/40822 |
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