YOSEPIN, NAOMI (2020) PENGARUH PROPORSI KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this research is to determine the proportion of independent commisarisse, company size, audit opinion and size of the accounting firm on audit report lag. The population that became the object of this research was a consumer goods companies listed on the Indonesia Stock Exchange during the period of 2016-2018. This research uses a purposive sampling method which is sampling based on certain criteria. The results of population elimination, there are 38 (thirty eight) consumer goods companies that meet the criteria. The data collections techniques that use are to documenting secondary data in the form of published annual financial reports. The analysis used in the study is a multiple linear regression analysis. The results of this research are indicate that proportion of independent commisarisse and size of the accounting firm has a significant effect on audit report lag, while company size and audit opinion has no significant effect on audit report lag. Keywords: proportion of independent commisarisse, company size, audit opinion, size of the accounting firm and audit report lag. Penelitian ini bertujuan untuk mengetahui pengaruh proporsi komisaris independen, ukuran perusahaan, opini audit dan ukuran KAP terhadap audit report lag. Populasi yang menjadi objek penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016-2018. Penelitian ini menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu. Dari hasil eliminasi populasi, terdapat 38 perusahaan consumer goods yang memenuhi kriteria. Sedangkan teknik pengumpulan data yang digunakan adalah dengan mendokumentasikan data sekunder berupa laporan keuangan tahunan yang dipublikasi. Adapun analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen dan ukuran KAP berpengaruh signifikan terhadap audit report lag, sedangkan ukuran perusahaan dam opini audit tidak berpengaruh signifikan terhadap audit report lag. Kata kunci: proporsi komisaris independen, ukuran perusahaan, opini audit, ukuran KAP dan audit report lag.
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