PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2016-2019

PRICILLA, SINTA and Abukosim, Abukosim and Meirawati, Eka (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

Audit report lag can result in e reduced value of information on the report. This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and public ownership to audit report lag. The type of data used in this study is secondary data in the form of company annual report. Population of this research is LQ45 companies in Indonesia Stock Exchange during the period of 2016–2019. The sample selection used purposive sampling method with the total samples are 88 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, significant test parameters individually (t-test) and coefficient of determination (adjusted R2) with SPSS 26.0. The result of this study show that the institutional ownership affects positively and significantly on audit report lag. Managerial ownership affect positively and no significantly on audit report lag. Meanwhile, public relationship has no significant effect on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Publik
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business H Social Sciences > HF Commerce > HF5387-5387.5 Business ethics H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sinta Pricilla
Date Deposited:	20 Sep 2021 02:21
Last Modified:	20 Sep 2021 02:22
URI:	http://repository.unsri.ac.id/id/eprint/54246

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