PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN ANAK PERUSAHAAN TERHADAP AUDIT REPORT LAG

Lustiyo, Diky (2022) PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN ANAK PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, ukuran KAP, dan anak perusahaan terhadap audit report lag. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2019-2021. Sampel ditentukan dengan metode purposive sampling. Jumlah sampel sebanyak 231 sampel dari 77 perusahaan yang ditentukan dengan cara menetapkan kriteria tertentu sesuai tujuan dan penyelesaian penelitian. Jenis data dalam penelitian ini adalah data sekunder. Pengumpulan data dengan mengambil daftar dan laporan keuangan perusahaan melalui situs resmi BEI yaitu www.idx.id analisis data penelitian menggunakan model analisis regresi linier berganda dengan SPSS 25.0 pengujian hipotesis dengan menggunakan uji t. Berdasarkan hasil penelitian diketahui bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021 karena perusahaan memiliki sistem pengendalian internal yang baik. Ukuran KAP tidak berpengaruh terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021 karena terdapat peraturan yang diterbitkan oleh otoritas jasa keuangan serta badan pengawasan pasar modal mengenai batasan perusahaandalam menyampaikan laporan keuangan yang telah di audit. Anak perusahaan berpengaruh positif terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021 karena auditor harus melakukan pengecekan terhadap transaksi-transaksi yang dilakukan antara anak perusahaan terhadap induk perusahaan atau sebaliknya This study aims to determine the effect of company size, kap size, and subsidiaries on audit report lag. This research uses a quantitative approach. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample is determined by the purposive sampling method. The total sample was 231 samples from 77 companies determined by setting certain criteria according to the objectives and completion of the research. The type of data in this study is secondary data. Data collection by taking lists and company financial statements through the IDX official website, namely www.idx.id research data analysis using a multiple linear regression analysis model with SPSS 25.0 hypothesis testing using the t test. Based on the results of the study, it is known that the size of the company negatively affects the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period because the company has a good internal control system. The size of the KAP does not affect the audit report lag of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period because there are regulations issued by the financial services authority and the capital market supervision agency regarding the company's limitations in submitting audited financial statements. Subsidiaries have a positive effect on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period because auditors must check transactions made between subsidiaries and the parent company or vice versa

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDiana, Apry LindaNIDN0303047501aprylindadiana@stei.ac.id
Uncontrolled Keywords: Ukuran Perusahaan, Ukuran Kap, Anak Perusahaan, Audit Report Lag
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mrs DIKI LUSTIYO
Date Deposited: 16 Jan 2023 01:28
Last Modified: 16 Jan 2023 01:28
URI: http://repository.stei.ac.id/id/eprint/9443

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