Irvan Fauzy, Muhammad (2019) PENGARUH KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAPKETEPATAN WAKTU PELAPORAN KEUANGAN (Pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Periode 2015 – 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui apakah Komite Audit, Leverage dan Ukuran Perusahaan mempunyai pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah populasi 46 perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia pada tahun periode 2015-2017 dan di dapatkan sampel sebanyak 20 perusahaan yang sesuai dengan kriteria. Teknik analisis menggunakan statistik deskriptif, uji linieritas, uji hipotesis yang dilakukan dengan menggunakan regresi data panel. Untuk membantu analisis data penulis menggunakan bantuan software Eviews versi 10 for windows. Hasil Penelitian ini menunjukkan bahwa Komite Audit dan Leverage berpengaruh negatif tidak signifikan terhadap ketepatan waktu pelaporan perusahaan sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap kepatan waktu pelaporan keuangan. Kata kunci : Komite Audit, Leverage, Ukuran Perusahaan dan Ketepatan waktu pelaporan keuangan. ABSTRACT The purpose of this study is to determine whether the Audit Committee, Leverage and Company Size have a significant influence on the timeliness of financial reporting on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The sampling technique used was purposive sampling with a total population of 46 property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2017 period and obtained a sample of 20 companies that fit the criteria. The analysis technique uses descriptive statistics, linearity testing, hypothesis testing which is done by using panel data regression. To help the data analysis the authors use the help of Eviews software version 10 for windows. The results of this study indicate that the Audit and Leverage Committee does not have a significant negative effect on the timeliness of company reporting while the size of the company has a significant negative effect on the timeliness of financial reporting. Keywords: Audit Committee, Leverage, Company Size and Timeliness of financial reporting.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 14 Oct 2021 03:32 | ||||||||
| Last Modified: | 14 Oct 2021 03:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5539 |
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