PENGARUH AUDIT REPORT LAG, OPINI AUDIT, DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI periode 2012 - 2016)

REGINA, VALENTIN CHANDRA (2019) PENGARUH AUDIT REPORT LAG, OPINI AUDIT, DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI periode 2012 - 2016). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to analyze the effect of audit report lag, audit opinion, and KAP reputation of timely financial reporting. The sample used in this research is a mining company listed on the Indonesia Stock Exchange during the period 2012 - 2016. The number of samples is 25 companies with observations for 5 years, so that the total sample of 125 companies. This study uses secondary data taken from annual financial reports that have been audited. The results of this research showed that audit report lag and audit opinion significantly affect the timeliness of publication of financial reporting. KAP reputation does not significantly affect the timeliness of publication of financial reporting. Keywords : timeliness of publication of financial reporting, audit report lag, audit opinion, KAP reputation. Penelitian ini bertujuan untuk menganalisa pengaruh audit report lag, opini audit, dan reputasi KAP terhadap ketepatan waktu penyampaian laporan keuangan. Sampel yang digunakan pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama Periode 2012 – 2016. Jumlah peusahaan yang dijadikan sampel adalah sebanyak 25 perusahaan dengan pengamatan selama 5 tahun, sehinga total sampel pengamatan sebanyak 125 perusahaan. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan tahunan yang telah di audit. Hasil penelitian ini menunjukkan bahwa, audit report lag dan opini audit berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan sedangkan reputasi KAP tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Kata kunci : audit report lag, opini audit, reputasi KAP, ketepatan waktu penyampaian laporan keuangan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215120109
Uncontrolled Keywords: audit report lag, opini audit, reputasi KAP, ketepatan waktu penyampaian laporan keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 May 2019 03:40
Last Modified: 22 May 2019 03:40
URI: http://repository.mercubuana.ac.id/id/eprint/47912

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