PUSPANINGRUM, DEVITA MAHARANI (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Property & Real Estate yang terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
This research seeks to explore and provide empirical evidence regarding the effect of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees on Audit Report Lag. In this study, Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees are treated as the independent variables, while Audit Report Lag is the dependent variable. Secondary data were collected from the official websites of the Indonesia Stock Exchange and the companies under investigation. The population comprises all property and real estate firms listed on the IDX from 2020 to 2023. Using purposive sampling, a sample of 100 companies was selected for analysis. The data were examined through descriptive statistical methods with IBM SPSS 25 software. Findings reveal that Institutional Ownership, Independent Commissioners, and Audit Committees do not have a significant impact on Audit Report Lag, whereas Managerial Ownership positively influences the timeliness of audit report submission. Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioners, Audit Committee, Audit Report Lag Penelitian ini bertujuan mengeksplorasi dan mendapatkan bukti empiris terkait pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Komite Audit terhadap keterlambatan pelaporan audit. Variabel pada penelitian terdiri atas variabel bebas, diantaranya Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Komite Audit, serta variabel terikat, yakni Audit Report Lag. Sumber data yang digunakan berupa data sekunder yang didapati dari situs BEI ataupun situs resmi tiap perusahaan. Populasi penelitian mencakup seluruh perusahaan di sektor properti dan real estate yang terdaftar di BEI tahun 2020 –2023, dengan teknik pengambilan sampel purposive sampling sehingga didapati sebanyak 100 sampel. Analisis data dilaksanakan menggunakan metode statistik deskriptif melalui perangkat lunak IBM SPSS 25. Hasil penelitian memnuktikan bahwa Kepemilikan Institusional, Komisaris Independen, dan Komite Audit tidak memiliki pengaruh signifikan terhadap Audit Report Lag, sedangkan Kepemilikan Manajerial terbukti memberikan pengaruh positif terhadap keterlambatan pelaporan audit tersebut. Kata Kunci : Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, Audit Report Lag
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 183 |
| NIM/NIDN Creators: | 43221010102 |
| Uncontrolled Keywords: | Managerial Ownership, Institutional Ownership, Independent Commissioners, Audit Committee, Audit Report Lag |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.5 General Production Economics, Firm/Ekonomi Produksi Umum, Firma 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 > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:30 |
| Last Modified: | 26 Sep 2025 01:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98074 |
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