PENGARUH JARAK GEOGRAFI AUDITOR-KLIEN, RASIO KOMITE AUDIT PEREMPUAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021

SARI, MELINDA and Khamisah, Nur (2022) PENGARUH JARAK GEOGRAFI AUDITOR-KLIEN, RASIO KOMITE AUDIT PEREMPUAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of auditor-client geographic proximity, female audit committee ratio, and complexity of company operation on audit timeliness with profitability as the control variable. This study uses the quantitative approach with secondary data type. The population in this study is all companies listed on the IDX in 2021. The number of samples in this study is 162 companies obtained by using a purposive sampling technique. The results show that auditor-client geographic proximity and the complexity of the company operation do not have a significant effect on audit timeliness, while the female audit committee ratio has a significant negative effect on audit timeliness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ketepatan Waktu Penyampaian Laporan Keuangan, Jarak Geografi Auditor-Klien, Rasio Komite Audit Perempuan, Kompleksitas Operasi Perusahaan, Profitabilitas
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Melinda Sari
Date Deposited:	13 Jan 2023 02:38
Last Modified:	13 Jan 2023 02:38
URI:	http://repository.unsri.ac.id/id/eprint/85870

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