PUTRI, EKA RIZKIANA (2024) PENGARUH RISIKO KEUANGAN, KARAKTERISTIK KOMITE AUDIT, DAN INDEPENDENSI DEWAN KOMISARIS TERHADAP AUDIT REPORT LAG. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of financial risk, characteristics of the audit committee, and the independence of the board of commissioners on audit report lag. The variables used to test the financial risk are profitability (return on assets) and leverage (debt to assets), while the variables to test the characteristics of the audit committee are the expertise of the audit committee, the number of audit committee meetings, and the size of the audit committee. The population of this study is the manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. The research sample used was 132 manufacturing sector companies which were selected based on the purposive sampling method. The research method used is a quantitative method with panel data regression analysis. The results showed that profitability and the number of audit committee meetings had a significant negative effect on audit report lag, while leverage, audit committee expertise, audit committee size, and the independence of the board of commissioners had no effect on audit report lag. Keywords: audit report lag, financial risk, characteristics of the audit committee, independence of the board of commissioners Penelitian ini bertujuan untuk menganalisis pengaruh risiko keuangan, karakteristik komite audit, dan independensi dewan komisaris terhadap audit report lag. Variabel yang digunakan untuk menguji risiko keuangan adalah profitabilitas (return on asset) dan leverage (debt to asset) sedangkan variabel untuk menguji karakteristik komite audit adalah keahlian komite audit, jumlah rapat komite audit, dan ukuran komite audit. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Sampel penelitian yang digunakan yaitu sebanyak 132 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi data panel. Hasil penelitian menunjukan bahwa profitabilitas dan jumlah rapat komite audit berpengaruh negatif signifikan terhadap audit report lag sedangkan leverage, keahlian komite audit, ukuran komite audit, dan independensi dewan komisaris tidak berpengaruh terhadap audit report lag. Kata Kunci: audit report lag, risiko keuangan, karakteristik komite audit, independensi dewan komisaris
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