PENGARUH AUDIT REPORT LAG, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada perusahaan consumer non–cyclical yang terdaftar di BEI tahun 2019 – 2023)

MAULIDINA, NYAYU NISRINA and Wahyudi, Tertiarto (2025) PENGARUH AUDIT REPORT LAG, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada perusahaan consumer non–cyclical yang terdaftar di BEI tahun 2019 – 2023). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031182126014.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_62201_01031182126014_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (5MB)
	Text RAMA_62201_01031182126014_0004106302_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (233kB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (324kB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (76kB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (131kB) | Request a copy
	Text RAMA_62201_01031182126014_0004106302_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (311kB) | Request a copy

Abstract

This study aims to examine the effect of audit report lag, good corporate governance which is proxied by institutional ownership, managerial ownership and independent board of commissioners, audit quality on firm value. The object of this research is non-cyclical consumer sector companies in 2019-2023. By using purposive sampling method, the number of samples of this study were 27 companies with a total of 135 observations. The independent variables are audit report lag. institutional ownership, managerial ownership, independent board of commissioners, and audit quality. Meanwhile, the dependent variable used is firm value. This research uses a quantitative approach with the type of data in the form of secondary data. The results showed that audit report lag, institutional ownership and managerial ownership had a significant effect with a positive direction on firm value, while the independent board of commissioners, and audit quality had a positive direction but did not have a significant effect. Keywords: Audit Report Lag, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Quality, Firm Value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Good Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Kualitas Audit, Nilai Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nyayu Nisrina Maulidina
Date Deposited:	18 Jan 2025 15:33
Last Modified:	18 Jan 2025 15:33
URI:	http://repository.unsri.ac.id/id/eprint/165514

Actions (login required)

View Item