Nur Kurnia, Raisa (2023) PENGARUH LATAR BELAKANG PENDIDIKAN CHIEF FINANCIAL OFFICER, PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Subsektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of the chief financial officer's educational background, profitability, and audit tenure on audit report lag in companies engaged in the infrastructure subsector listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 64 infrastructure sub-sector companies listed on the Indonesia Stock Exchange. The research was conducted using secondary data and obtaining research samples using the purposive sampling method. This study uses SPSS 25 to analyze descriptive statistics and test hypotheses. The results of the study found that the educational background of the chief financial officer had no significant effect on audit report lag. While profitability has a positive effect on audit report lag, audit tenure has a positive effect on audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan chief financial officer, profitabilitas, dan audit tenure terhadap audit report lag pada perusahaan yang bergerak di subsektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Populasi dalam penelitian ini sebanyak 64 perusahaan subsektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Penelitian yang dilakukan menggunakan data sekunder dan dalam memperoleh sampel penelitian menggunakan metode purposive sampling. Penelitian ini menggunakan SPSS 25 untuk menganalisis statistik deskriptif dan menguji hipotesis. Hasil penelitian menemukan bahwa latar belakang pendidikan chief financial officer tidak berpengaruh signifikan terhadap audit report lag. Sedangkan profitabilitas berpengaruh positif terhadap audit report lag dan audit tenure berpengaruh positif terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Audit Report Lag, Chief Financial Officer, Profitabilitas, Audit Tenure | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms. Raisa Nur Kurnia | |||||||||
| Date Deposited: | 08 Aug 2023 16:09 | |||||||||
| Last Modified: | 09 Aug 2023 10:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27719 |
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