pengaruh mekanisme tata kelola perusahaan terhadap audit report lag = The influence of corporate governance mechanisms on audit report lag

Rizky, Reza Mochamad (2023) pengaruh mekanisme tata kelola perusahaan terhadap audit report lag = The influence of corporate governance mechanisms on audit report lag. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (75kB) | Preview
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (317kB) | Preview
Preview	Text (ToC) ToC.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (675kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (378kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (760kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Studi ini menganalisa pengaruh dari mekanisme tata kelola perusahaan terhadap Audit Report Lag. Studi ini menggunakan alat statistik STATA Versi 17 dengan metode purposive sampling untuk menyeleksi sampel dan didapatkan 75 perusahaan terbuka dari Bursa Efek Indonesia pada periode 2019 – 2021, sehingga total observasi pada studi ini sebanyak 225 firm years. Tata kelola perusahaan diukur dengan jumlah anggota Dewan Komisaris, proporsi jumlah Komisaris Independen terhadap Dewan Komisaris, dan jumlah anggota Komite Audit. Hasil studi menemukan pengaruh negatif Dewan Komisaris terhadap Audit Report Lag, dan Komisaris Independen memiliki pengaruh negatif terhadap Audit Report Lag. / This study analyzes the effect of corporate governance mechanisms on Audit Report Lag. This study uses the STATA Version 17 statistical tool with a purposive sampling method to select samples and obtained 75 publicly listed companies from the Indonesia Stock Exchange in the 2019-2021 period, so that the total observations in this study are 225 firm years. Corporate governance is measured by the number of members of the Board of Commissioners, the proportion of the number of Independent Commissioners to the Board of Commissioners, and the number of Audit Committee members. The study results found a negative effect of the Board of Commissioners on Audit Report Lag, and Independent Commissioners have a negative effect on Audit Report Lag.

Actions (login required)

View Item