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.

[thumbnail of RAMA_62201_01031381722120.pdf] Text
RAMA_62201_01031381722120.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_01031381722120_0007056202_0025056902_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031381722120_0007056202_0025056902_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (1MB) | Preview
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_02.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (244kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_03.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (641kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_04.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (516kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_05.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_05.pdf - Published Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (206kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_06_Ref.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_06_Ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (327kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_0007056202_0025056902_07_Lamp.pdf] Text
RAMA_62201_01031381722120_0007056202_0025056902_07_Lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (398kB) | Request a copy
[thumbnail of RAMA_62201_01031381722120_TURNITIN.pdf] Text
RAMA_62201_01031381722120_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (4MB) | Request a copy

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

Actions (login required)

View Item View Item