PENGARUH KOMISARIS INDEPENDEN, KETEPATAN WAKTU LAPORAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Kasus pada Perusahaan Manufaktur, sektor Aneka Industri yang terdaftar di BEI 2015-2017)

Blanca Harahap, Paloma (2019) PENGARUH KOMISARIS INDEPENDEN, KETEPATAN WAKTU LAPORAN KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Kasus pada Perusahaan Manufaktur, sektor Aneka Industri yang terdaftar di BEI 2015-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh komisaris independensi, ketepatan waktu, laporan keuangan, ukuran perusahaan terhadap kualitas audit pada perusahaan manufaktur sub sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan asosiatif dengan SPSS 24.00. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan. Populasi dari penelitian ini adalah perusahaan Manufaktur sub sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia, sampel penelitian ditentukan berdasarkan Puposive Sampling. Dengan jumlah sampel sebanyak 20 perusahaan dengan total penelitian sebanyak 60 observasi. Hasil dari penelitian ini menunjukkan bahwa komisaris independen, dan ketepatan waktu laporan keuangan, dan ukuran perusahaan tidak terdapat pengaruh signifikan terhadap kualitas audit. Pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2017. Secara simultan komisaris independen, ketepatan waktu laporan keuangan dan ukuran perusahaan terdapat berperngaruh signifikan terhadap kualitas audit. Kata Kunci : Komisaris Independensi, Ketepatan Waktu Laporan, Ukuran Perusahaan, dan Kualitas Audit ABSTRACT This research aims to examine whether the influence of the independence commissioners, timeliness, financial statements, company size audit quality in manufacturing companies of various industrial sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period This research uses descriptive research with a quantitative approach, which is measured using a linear based method with SPSS 24.00. The data used in this study are secondary data in the form of financial statements. The population of this study is the Manufacturing Companies of Various Industry sub-sectors listed on the Indonesia Stock Exchange, the research sample is determined based on Puposive Sampling. With a total sample of 20 companies with a total of 60 observations. The results of this study indicate that the Independent Commissioner, and the timeliness of financial statements, and company size have no significant effect on audit quality. In various industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2017. Simultaneously independent commissioners, the timeliness of financial statements and company size did not have a significant influence Keywords: Independent commissioner, Timeliness, Company size and Audit Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMuhammad, YusufUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 18 Nov 2021 08:05
Last Modified: 18 Nov 2021 08:05
URI: http://repository.stei.ac.id/id/eprint/5906

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