BUDIMAN, RENO (2021) PENGARUH UKURAN KOMITE AUDIT, UKURAN DEWAN DIREKSI, PROFITABILITAS & UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG ( Studi Empiris Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2016 ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of audit committee size, board size, profitability and company size on Audit Report Lag . At a mining company listed on the Indonesia Stock Exchange (BEI). The data used in this study, in the form of annual reports of mining companies listed in Indonesia Stock Exchange (IDX) period 2013-2016. The number of mining companies sampled in this study are 14 companies with observations over 4 years. Pursuant to purposive sampling method, total of research sample is 56 annual reports. Hypothesis testing in this study using multiple linear regression. The results showed that the size of the audit committee, the size of the board of directors, profitability and the size of the company had an effect of audit report lag but not significant. Keywords: Audit committee size, board size, profitability company size, audit report lag Penelitian ini bertujuan untuk mengetahui pengaruh ukuran komite audit, ukuran dewan direksi, profitabilitas dan ukuran perusahaan terhadap Audit Report Lag. Pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini, berupa laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2016. Jumlah perusahaan pertambangan yang dijadikan sampel penelitian ini adalah 14 perusahaan dengan pengamatan selama 4 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 56 laporan tahunan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran komite audit, ukuran dewan direksi, profitabilitas dan ukuran perusahaan berpengaruh terhadap audit report lag namun tidak signifikan. Kata kunci: Ukuran komite audit, ukuran dewan direksi, profitabilitas, ukuran perusahaan, audit report lag.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43214010134 |
| Uncontrolled Keywords: | Ukuran komite audit, ukuran dewan direksi, profitabilitas, ukuran perusahaan, audit report lag. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 22 Jul 2023 08:52 |
| Last Modified: | 22 Jul 2023 08:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79505 |
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