PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2021)

ANNISA, RACHMI (2022) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh dari mekanisme Good Corporate Governance terhadap Audit Report Lag pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2021. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2021 sebanyak 51 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 34 perusahaan sehingga terdapat 170 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 12. Hasil penelitian membuktikan bahwa, (1) Komite Audit tidak berpengaruh terhadap Audit Report Lag, (2) Ukuran Dewan Komisaris berpengaruh negatif terhadap Audit Report Lag, (3) Dewan Komisaris Independen berpengaruh positif terhadap Audit Report Lag, (4) Komite Audit, Ukuran Dewan Komisaris dan Dewan Komisaris Independent berpengaruh terhadap Audit Report Lag. Kata Kunci : Komite Audit, Ukuran Dewan Komisaris, Dewan Komisaris Independen ABSTRACT The purpose of this study is to examine the effect of the Good Corporate Governance mechanism on Audit Report Lag in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research uses quantitative research with descriptive research strategy. The population of this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the period 2017-2021 as many as 51 companies. The sample selection in this study used purposive sampling with a total sample of 34 companies so that there were 170 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and the company's official website. This research uses Eviews version 12 software. The results of the study prove that, (1) the Audit Committee has no effect on the Audit Report Lag, (2) the size of the Board of Commissioners has a negative effect on the Audit Report Lag, (3) the Independent Board of Commissioners has a positive effect on the Audit Report Lag, (4) the Audit Committee, Size Independent Board of Commissioners and Board of Commissioners have an effect on Audit Report Lag. Keywords: Audit Committee, Board of Commissioners Size, Independent Board of Commissioners.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKAMIL, KRISHNANIDN03040115801krisnando@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: RACHMI ANNISA
Date Deposited: 12 Dec 2022 06:37
Last Modified: 12 Dec 2022 06:37
URI: http://repository.stei.ac.id/id/eprint/8952

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