Hidayanto, Faridah Indriyani (2022) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMITE AUDIT DAN AFILIASI KAP TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, umur perusahaan, komite audit dan afiliasi KAP terhadap Audit Report Lag pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Penelitian ini menggunakan penelitian data sekunder dan metoda analisis data yang digunakan adalah analisis regresi linier data panel dengan SPPS versi 23. Populasi dari penelitian ini adalah perusahaan Sektor Perdagangan, Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 99 perusahaan. Metoda pengumpulan data menggunakan menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi linier berganda dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Ukuran perusahaan tidak berpengaruh signifikan terhadap Audit Report Lag (2) Umur perusahaan tidak berpengaruh signifikan terhadap Audit Report Lag (3) Komite audit berpengaruh signifikan terhadap Audit Report Lag (4) Afiliasi KAP berpengaruh signifikan terhadap Audit Report Lag. Kata Kunci: Audit Report Lag, Ukuran Perusahaan, Umur Perusahaan,Komite Audit, Afiliasi KAP. ABSTRACT This study aims to determine the effect of company size, company age, audit committee and KAP affiliation on audit report lag in Trading, Service and Investment Sector Companies listed on the Indonesia Stock Exchange in 2017-2020.This study uses secondary data research and the data analysis method used is linear regression analysis of panel data with SPPS version 23. The population of this study is the trading, service and investment sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was determined based on the purposive sampling method, so that a sample of 99 companies was obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of this study conclude that: (1) Company size has no significant effect on Audit Report Lag (2) Company age has no significant effect on Audit Report Lag (3) Audit committee has a significant effect on Audit Report ag (4) KAP affiliation has a significant effect on Audit Report Lag. Keywords: Audit Report Lag, Company Size, Company Age, Audit Committee, KAP Affiliate.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | FARIDAH INDRIYANI HIDAYANTO | ||||||||
| Date Deposited: | 27 Sep 2022 02:03 | ||||||||
| Last Modified: | 27 Sep 2022 02:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8483 |
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