PENGARUH KARAKTERISTIK CHIEF EXECUTIVE OFFICER TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2020)

KOMALASARI, MAULIN and Novriansa, Agil (2022) PENGARUH KARAKTERISTIK CHIEF EXECUTIVE OFFICER TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of the characteristics of the chief executive officer (CEO Tenure, CEO Financial Expertise, CEO Ethnic, and CEO Gender) on Audit Report Lag. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used was purposive sampling by taking 52 samples with a total period of 5 years. However, there were 12 samples that were reduced by the outlier test so that the total sample was 248. Data analysis used panel data regression analysis using the STATA application. The results obtained are the Fixed Effect Model, with results showing that the independent variable CEO Financial Expertise has a negative effect and the control variable Audit Firm Tenure has a positive effect on Audit Report Lag, while the independent variable CEO Tenure, CEO Ethnic, CEO and the control variable Audit Committee Size and KAP status has no effect on Audit Report Lag. Keywords: Audit Report Lag, Chief Executive Officer Characteristics, CEO Tenure, CEO Financial Expertise, CEO Ethnic, CEO Gender

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Karakteristik CEO, CEO Tenure, CEO Financial Expertise, CEO Ethnic, CEO Gender
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Maulin Komalasari
Date Deposited:	13 Jan 2023 07:37
Last Modified:	13 Jan 2023 07:37
URI:	http://repository.unsri.ac.id/id/eprint/85954

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