ANGGRAINI, SEPTIA AYU LESTARI (2021) PENGARUH KOMITE AUDIT, AUDIT TENURE, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of the audit committee, audit tenure and reputation of Public Accounting Firm on the Audit Report Lag (ARL). The samples of this study used secondary data from financial statement and annual report of mining companies which listed on the Indonesia Stock Exchange (BEI) purposive sampling method, the total of final samples are 111 samples. Analysis technique of data is carried out using multiple linier regression method with the aid of SPPS version 22 computer program. The empirical result of this study show that audit committee has not significant positive effect on audit report lag (ARL) , audit tenure have negative and not significant effect on audit report lag (ARL), and reputation of Public Accounting Firm has a significant negative effect to audit report lag (ARL). Keywords: audit committee, audit tenure, reputation of Public Accounting Firm and audit report lag (ARL) Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, audit tenure dan reputasi Kantor Akuntan Publik (KAP) terhadap audit report lag (ARL). Sampel penelitian ini menggunakan data sekunder dari laporan keuangan dan laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek 37 perusahaan. Berdasarkan metode purposive sampling, jumlah sampel akhir adalah 111 sampel. Teknik analisis data dilakukan dengan metode regresi linier berganda dengan bantuan program komputer SPPS versi 22. Hasil empiris penelitian ini menunjukkan bahwa komite audit berpengaruh positif tidak signifikan terhadap audit report lag (ARL), audit tenure berpengaruh negatif dan tidak signifikan terhadap audit report lag (ARL), dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif signifikan terhadap audit report lag (ARL). Kata kunci : komite audit, audit tenure, reputasi Kantor Akuntan Publik (KAP) dan audit report lag (ARL)
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