Determinan periode penyajian kembali: mekanisme pengawasan internal dan eksternal

Chen, Chelsea and Yovanka, Jeanette and Fransiska, Kristina (2019) Determinan periode penyajian kembali: mekanisme pengawasan internal dan eksternal. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (179kB) | Preview
Preview	Text (ToC) ToC.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (214kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (217kB) | Preview
Preview	Text (Chapter2) Chapter2.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (363kB) | Preview
	Text (Chapter3) Chapter3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (310kB)
	Text (Chapter4) Chapter4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (378kB)
	Text (Chapter5) Chapter5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (204kB)
Preview	Text (Bibliography) Bibliography.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (215kB) | Preview
	Text (Appendices) Appendices.pdf.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (945kB)

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji secara empiris pengaruh kualitas audit, audit report lag, dan karakteristik komite audit terhadap periode penyajian kembali laporan keuangan. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016 hingga 2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Adapun sampel yang diambil berjumlah 153 observasi. Hasil penelitian melalui metode analisis regresi berganda menunjukkan bahwa kualitas audit, audit report lag, dan karakteristik komite audit memiliki pengaruh yang signifikan terhadap periode penyajian kembali laporan keuangan. Karakteristik komite audit dan audit report lag mempersingkat periode penyajian kembali laporan keuangan, sementara kualitas audit memperpanjang periode penyajian kembali laporan keuangan. / The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analyzed in this study involves companies listed in Indonesia Stock Exchange during 2016 to 2018. Purposive sampling technique is employed in this research, which results to the total of 153 observations. Multiple regression analysis identifies that audit quality, audit report lag, and audit committee characteristic as statistically significant in explaining the length of financial restatements. Audit committee characteristic and audit report lag compress the length of financial restatements, while audit quality extends the length of financial restatements.

Actions (login required)

View Item