DETAIL KOLEKSI

Pengaruh Komite Audit Dan Kepemilikan Institusional Terhadap Audit Report Lag Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia


Oleh : Vina Rosmarina

Info Katalog

Nomor Panggil : 2018_TA_AK_023164048

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Khomsiyah

Subyek : Auditing;Research design and operational definition of variables

Kata Kunci : audit committee independence, audit committee meeting, audit committee expertise, institusional owne


File Repositori
No. Nama File Ukuran (KB) Status
1. 2018_TA_AK_023164048_Halaman-Judul.pdf 907.07
2. 2018_TA_AK_023164048_Bab-1.pdf 427.85
3. 2018_TA_AK_023164048_Bab-2.pdf 715.41
4. 2018_TA_AK_023164048_Bab-3.pdf 561.38
5. 2018_TA_AK_023164048_Bab-4.pdf 581.82
6. 2018_TA_AK_023164048_Bab-5.pdf 291.08
7. 2018_TA_AK_023164048_Daftar-pustaka.pdf 397.64
8. 2018_TA_AK_023164048_Lampiran.pdf 2392.83

P Penelitian ini bertujuan untuk menguji pengaruh komite audit dan kepemilikan institusional terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2013-2016. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa independensi komite audit dan kepemilikan institusional berpengaruh signifikan terhadap Audit Report Lag. Sedangkan rapat komite audit, kompetensi komite audit tidak berpengaruh terhadap Audit Report Lag.

T This research aimed to examinThis study aims to examine the influence of audit committees and institutional ownership of audit report lag on manufacturing companies listed on the Indonesia Stock Exchange. This research is done by using quantitative method. The data used in this study is secondary data obtained from the Indonesia Stock Exchange. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016. Sampling is done by using purposive sampling method. Analysis technique in this research is multiple linear regression analysis. The results of hypothesis testing in this study indicate that the independence of audit committee and institutional ownership have a significant effect on Audit Report Lag. While the audit committee meeting, audit committee competence has no effect on Audit Report Lag.e the effect of audit committee andinstitusional ownership to audit report lag on listed manufacturing companies inIndonesia Stock Exchange (IDX). This research used quantitative method formethodology. The data used are secondary data obtained from Indonesia StockExchange (IDX).The population in this research is all manufacturing company which is listedin Indonesia Stock Exchange (IDX). Sample gathered by using purposive samplingmethod. The data analysis technique used in this research is multiple linearregression.The result of testing the hypothesis in this research shows that independenceof audit committee and institusional ownership significant effect on the Audit ReportLag. While audit committee meeting and audit committee expertise has no effect onaudit report lag.

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