PENGARUH ETNIS CEO DAN DISPERSI KEPEMILIKAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 DI INDONESIA PERIODE 2016-2018

AUDREY, AUDREY and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2020) PENGARUH ETNIS CEO DAN DISPERSI KEPEMILIKAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 DI INDONESIA PERIODE 2016-2018. Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031381621204.pdf] Text
RAMA_62201_01031381621204.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_TURNITIN.pdf] Text
RAMA_62201_01031381621204_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (10MB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031381621204_0010126703_0203078202_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Preview
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_02.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (124kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_03.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (298kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_04.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (252kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_05.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (367kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_06.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_06.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (90kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_06_ref.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (173kB) | Request a copy
[thumbnail of RAMA_62201_01031381621204_0010126703_0203078202_07_lamp.pdf] Text
RAMA_62201_01031381621204_0010126703_0203078202_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (179kB) | Request a copy

Abstract

Perusahaan publik dituntut untuk memberikan laporan keuangan yang telah diaudit secepatnya kepada para stakeholders. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh etnis CEO dan dispersi kepemilikan terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel dilakukan dengan menggunakan purposive sampling dengan total sampel sebanyak 102 sampel. Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 25.0. Sebelum dianalisis, dilakukan uji normalitas, uji multikolonieritas, dan uji autokorelasi. Hasil penelitian ini menunjukkan bahwa Masing-masing variabel penetlitian baik etnis CEO maupun dispersi kepemilikan secara parsial mempunyai pengaruh negatif terhadap audit report lag. Etnis CEO dan dispersi kepemilikan secara simultan berpengaruh secara signifikan terhadap audit report lag. Penelitian ini memiliki keterbatasan dalam hal periode dan ruang lingkup objek penelitian.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Etnis CEO, Dispersi Kepemilikan, Audit Report Lag
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4725 not found.
Date Deposited: 27 Jan 2020 03:42
Last Modified: 27 Jan 2020 03:42
URI: http://repository.unsri.ac.id/id/eprint/25825

Actions (login required)

View Item View Item