PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2018)

Meylani, Frislia (2019) PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

[img] Text (COVER + ABSTRAK)
COVER.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (BAB 1)
I.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (97kB)
[img] Text (BAB 2)
II.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (249kB)
[img] Text (BAB 3)
III.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (132kB)
[img] Text (BAB 4)
IV.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (169kB)
[img] Text (BAB 5)
V.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (31kB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar ukuran perusahaan, opini audit, dan tenure audit berpengaruh terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan metoda regresi linear data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 65 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 260 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id dan website masing-masing perusahaan. Pengujian hipotesis dengan menggunakan uji statistik t. Hasil dari penelitian ini menunjukkan bahwa opini audit dan tenure audit berpengaruh tidak signifikan terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Kata Kunci : Ukuran Perusahaan, Opini Audit, Tenure Audit, Audit Report Lag. ABSTRACT This research aims to know the extent of the influence of company size, audit opinion, and audit tenure to audit report lag in manufacturing companies are listed in Indonesia Stock Exchange. This research uses descriptive research type, quantitative approach, as measured by the method of linear regression of the data panel with Eviews 10. The population of this research is in manufacturing companies are listed in the Indonesia Stock Exchange of 2015-2018. The sample are determined based on the method of purposive sampling, with 65 manufacturing companies, so the total observations in this study as much as 260 observations. The data used in this research is secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website www.idx.co.id and company official website. Hypothesis testing are using t test. The result of this research show that the audit opinion, and audit tenure have no significant effect to audit report lag in manufacturing companies in Indonesia Stock Exchange of 2015-2018. And the company size has significant effect to audit report lag in manufacturing companies in Indonesia Stock Exchange of 2015-2018. Keywords : Company Size, Audit Opinion, Audit Tenure, Audit Report Lag

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiati, LiesUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 30 Sep 2021 06:46
Last Modified: 30 Sep 2021 06:46
URI: http://repository.stei.ac.id/id/eprint/5336

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.