PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017)

SIAGIAN, NURINTAN (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. COVER.pdf

Download (35kB) | Preview
[img]
Preview
Text (ABSTRAK)
5. ABSTRAK & ABSTRACT.pdf

Download (182kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3.SURAT PERNYATAAN SENDIRI.pdf

Download (524kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
2. LEMBAR PENGESAHAN SKRIPSI.pdf

Download (543kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
6. KATA PENGANTAR.pdf

Download (150kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
7. DAFTAR ISI.pdf

Download (111kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
8. DAFTAR TABEL.pdf

Download (139kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
9. DAFTAR GAMBAR.pdf

Download (131kB) | Preview
[img] Text (BAB I)
10. BAB 1.pdf
Restricted to Registered users only

Download (200kB)
[img] Text (BAB II)
11. BAB II.pdf
Restricted to Registered users only

Download (380kB)
[img] Text (BAB III)
12. BAB III.pdf
Restricted to Registered users only

Download (331kB)
[img] Text (BAB IV)
13. BAB IV.pdf
Restricted to Registered users only

Download (268kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (335kB)
[img] Text (BAB V)
14. BAB V.pdf
Restricted to Registered users only

Download (106kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only

Download (187kB)

Abstract

This research has a purpose to examine the impact of corporate governance on audit report lag in companies listed on Indonesia Stock Exchange in 2017, 2016 and 2015. The Good Corporate Governance in this research using the indicator: type of auditor, audit committee meetings, audit committee expertise and independent of commissioners. Forty-one population of mining companies listed on the Indonesia Stock Exchange. The samples have been selected by using purposive sampling method and total sample is 85. The data of this research were analyzed using multiple regression model. The result of this research shows that the frequency of audit committee meetings significant-negatively affect the audit report lag. While type of auditors, audit committee expertise, and Independent of commissioners do not affecting the audit report lag. Keywords: Corporate governance, type of auditors, audit committee meetings, audit committee expertise, independent of commissioners, and audit report lag. Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap audit report lag pada perusahaan yang terdaftar di Bursa Efek Indoneisa Tahun 2017, 2016 dan 2015. Karakteristik corporate governance dalam penelitian ini menggunakan indikator tipe auditor, rapat komite audit, keahlian komite audit dan independensi dewan komisaris. Empat puluh satu populasi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling dengan total sampel 85. Data dalam penelitian ini dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa frekuensi rapat komite audit berpengaruh signifikan negatif terhadap audit report lag. Sedangkan tipe auditor, keahlian komite audit, dan independensi dewan komisaris tidak berpengaruh signifikan terhadap audit report lag. Kata kunci: Corporate governance, tipe auditor, frekuensi rapat komite, keahlian komite audit, dan audit report lag.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/20/068
NIM: 43217120220
Uncontrolled Keywords: Corporate governance, tipe auditor, frekuensi rapat komite, keahlian komite audit, dan audit report lag.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Putra Arsy Anugrah
Date Deposited: 10 Dec 2020 05:07
Last Modified: 10 Dec 2020 05:07
URI: http://repository.mercubuana.ac.id/id/eprint/55279

Actions (login required)

View Item View Item