Ardini, Dwie (2022) PENGARUH UKURAN KAP, KOMITE AUDIT DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, komite audit dan likuiditas terhadap audit report lag pada perusahaan pertambangan yang terdaftar di bursa efek indonesia pada periode 2016-2020. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan regresi logistik dengan Eviews 10. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di Jakarta Islamic Index di Bursa Efek Indonesia yaitu sebanyak 47 perusahaan. Sampel yang di tentukan dengan menggunakan metode purposive sampling terdapat 29 perusahaan, sehingga total observasi pada penelitian ini adalah 145 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. Hasil Penelitian membuktikan bahwa (1) ukuran KAP berpengaruh signifikan terhadap audit report lag karena KAP berafiliasi dengan big four cenderung lebih baik, karena KAP big four dinilai dapat melakuakan auditnya dengan lebih efisien. (2) Likuiditas tidak berpengaruh signifikan terhadap audit report lag Banyaknya anggota komite audit dapat mempersingkat audit report lag dikarenakan kompetensi yang dimiliki.(3) komite audit berpengaruh signifikan terhadap audit report lag karena Banyaknya anggota komite audit dapat mempersingkat audit report lag dikarenakan kompetensi yang dimiliki anggota komite. This study aims to determine the effect of KAP size, audit committee and liquidity on audit report lag in mining companies listed on the Indonesian stock exchange in the 2016-2020 period. This study uses a descriptive research with a quantitative approach, which is measured by multiple linear regression with Eviews 10. The population in this study are all companies listed on the Jakarta Islamic Index on the Indonesia Stock Exchange as many as 47 companies. The sample determined by using the purposive sampling method was 29 companies, so the total observations in this study were 145 observations. The data used in this study is secondary data. The data collection technique uses the documentation method through the official IDX website: www.idx.co.id. The results of the study prove that (1) the size of the KAP has a significant effect on audit report lag because KAPs affiliated with the big four tend to be better, because the big four KAPs are considered to be able to carry out their audits more efficiently. (2) Liqxuidity has no significant effect on audit report lag. The number of members of the audit committee can shorten the audit report lag due to their competence. (3) the audit committee has a significant effect on audit report lag because the number of members of the audit committee can shorten the audit report lag due to their competence. committee members.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Ukuran KAP, Komite audit, Likuiditas dan Audit Report lag | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Dwie Ardini | ||||||||
| Date Deposited: | 22 Nov 2022 10:50 | ||||||||
| Last Modified: | 22 Nov 2022 10:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8892 |
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