Pengaruh tata kelola perusahaan terhadap audit report lag periode covid-19 dan non covid-19

Sitanggang, Maria A.T Marito (2023) Pengaruh tata kelola perusahaan terhadap audit report lag periode covid-19 dan non covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan karena adanya keterlambatan pelaporan keuangan pada perusahaan-perusahaan terdaftar seperti pada perusahaan PT Morenzo Abadi Perkasa Tbk (ENZO). Penelitian ini bertujuan menguji pengaruh dari tata kelola perusahaan terhadap audit report lag periode covid-19 dan non covid-19, yang di ukur berdasarkan jumlah komisaris independent, komite audit, kepemilikan manajemen & kepemilikan institusional. Data yang di gunakan dalam penelitian ini data sekunder berupa data laporan keuangan perusahaan yang terdaftar di Bursa efek Indonesia (BEI) selama periode 2018-2022. Sampel penelitian berjumlah 245 observasi yang terdiri dari 49 perusahaan terdaftar dalam sektor manufaktur menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel komisaris independen berpengaruh terhadap audit report lag, Sedangkan variabel komite audit dan kepemilikan manajerial tidak berpengaruh terhadap audit report lag. Namun, variabel kepemilikan institusional berpengaruh terhadap audit report lag./This research was conducted because of delays in financial reporting in registered companies such as PT Morenzo Abadi Perkasa Tbk (ENZO). The research aims to examine the influence of corporate governance on audit report lag for the Covid-19 and non-Covid-19 periods. The measurement includes the number of independent commissioners, audit committees, management ownership, and institutional ownership. The research uses secondary data in the form of financial report data from companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The research sample consists of 245 observations from 49 registered companies in the manufacturing sector. Multiple linear regression analysis is used. The results show that the independent commissioner variable has an effect on audit report lag, while the audit committee and managerial ownership variables have no effect on audit report lag. However, the institutional ownership variable is incomplete.

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