PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP AUDIT REPORT LAG (Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

PRAYOGI, KATHERINE INDAH and Saftiana, Yulia and Nurullah, Asfeni (2022) PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP AUDIT REPORT LAG (Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of independent board of commissioners, audit committee size, and audit tenure on audit report lag. This study uses a quantitative approach with a correlative method. The research population is consumer cyclicals sector companies listed in the Indonesia Stock Exchange (IDX) from 2018 to 2020. The sample selection process uses purposive sampling method which produces 78 samples of companies to be observed. The data analysis technique used the multiple linear regression method by running the Software Statistical Program for Social (SPSS) version 26.0. The results of the study explain that independent board of commissioners has a negative but not significant effect on the Audit Report Lag. Furthermore, audit committee size and audit tenure have a significant negative effect on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Independent Board Of Commissioners, Audit Committee Size, Audit Tenure
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Katherine Indah Prayogi
Date Deposited:	26 Jan 2022 01:55
Last Modified:	26 Jan 2022 01:55
URI:	http://repository.unsri.ac.id/id/eprint/62753

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