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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 29/11/2018 14:18:07 • 157 Views
PENGARUH UKURAN KOMITE AUDIT, PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAPAT AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERICreated by :
INA PURWANTI ( 201412128 )
Subject: | AUDIT PERUSAHAAN MANUFAKTUR | Alt. Subject : | AUDIT COMPANY MANUFACTURING | Keyword: | komite audit komisaris independen ukuran perusahaan kualitas
audit audit report lag |
Description:
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh
ukuran komite audit, proporsi dewan komisaris independen, ukuran perusahaan
dan kualitas audit terhadap audit report lag.
Populasi yang digunakan pada penelitian ini adalah perusahaan
manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia
periode tahun 2015-2017. Pemilihan sampel menggunakan metode purposive
sampling, dengan jumlah sampel yang sesuai dengan kriteria adalah sebanyak 60
sampel. Metode statistik yang digunakan adalah analisis regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa: (1) ukuran komite audit
berpengaruh signifikan terhadap audit report lag, (2) proporsi dewan komisaris
independen tidak berpengaruh signifikan terhadap audit report lag, (3) ukuran
perusahaan tidak berpengaruh signifikan terhadap audit report lag, dan (4)
kualitas audit tidak berpengaruh signifikan terhadap audit report lag.
Date Create | : | 29/11/2018 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201412128 | Collection ID | : | 201412128 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2018
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-ukuran-komite-audit-proporsi-dewan-komisaris-independen-ukuran-perusahaan-dan-kualitas-audit-terhadapat-audit-report-lag-studi-empiris-pada-perusahaan-manufaktur-sektor-industri-dasar-dan-kimia-yang-terdaftar-di-bursa-efek-indonesia-bei-peri-12001.html
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