PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Pada Perusahaan Industri Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

ALPRIYATNA, RICKY (2020) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (Pada Perusahaan Industri Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of good corporate governance and the size of KAP on the audit report lag. This study was analyzed using SPSS 21 and the data in this study were taken from the Food and Beverage Sub-Sector Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange 2017-2019. The data used in this study were obtained from the company's financial statements. The sample selection technique used was purposive sampling and obtained 16 companies from a total population of 26 companies. The results of the research and data analysis used multiple linear regression. The conclusion of this research is that Institutional Ownership and Public Accountant Firm Size affect the Audit Report Lag with a significant value of 0.027 which is lower than 0.05, while the Audit Committee and Independent Commissioners conclude that it has no effect because it has a significant value higher than 0.05. Keywords: Institutional Ownership, Audit Committee, Independent Commissioner, KAP Size, Audit Report Lag Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan ukuran KAP terhadap audit report lag. Penelitian ini dianalisis menggunakan SPSS 21 dan data dalam penelitian ini diambil dari Perusahaan Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan. Teknik pemilihan sample yang digunakan yaitu purposive sampling dan diperoleh sebanyak 16 perusahaan dari jumlah populasi 26 perusahaan. Hasil penelitian dan analisis data menggunakan regresi linier berganda. Kesimpulan dari penelitian ini adalah Kepemilikan Institusional dan Ukuran KAP berpengaruh terhadap Audit Report Lag dengan nilai signifikan 0,027 lebih kecil dari 0,05, sedangkan Komite Audit dan Komisaris Independen menyimpulkan tidak berpengaruh karena mempunyai nilai signifikan. lebih tinggi dari 0,05. Kata Kunci : Kepemilikan Institusional, Komite Audit, Komisaris Independen, Ukuran KAP, Audit Report Lag

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110284
Uncontrolled Keywords: Kepemilikan Institusional, Komite Audit, Komisaris Independen, Ukuran KAP, 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
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
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: Dede Muksin Lubis
Date Deposited: 14 Mar 2023 03:00
Last Modified: 14 Mar 2023 03:00
URI: http://repository.mercubuana.ac.id/id/eprint/75086

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