STYANINGSIH, DINA (2023) PENGARUH LOKALITAS AUDITOR DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG DENGAN KARAKTERISIK KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determina the effect of auditor locality and audit quality on audit report lag with audit committee characteristics as a moderating variable. The research object used used in this research is a food and beverage sub sector manufacturing company that is listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a type of quantitative research with multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method so that a sample that met the criteria was obtained for 17 companies. This study uses secondary data based on the financial statements of food and beverage sub sector manufacturing companies obtained from the Indonesian Stock Exchange website. Data processing was carried out using the SPSS 26 application program. The results of the study simultaneously showed that together the variables of auditor locality, audit quality, audit committee size, audit committee meeting frequency, and audit committee gender had an effect on audit report lag. Partial research results show that auditor locality has a negative and significant effect on audit report lag, audit quality has a negative and insignificant effect on audit report lag. Meanwhile, the moderated regression analysis (MRA) test shows that the variables of audit committee size and frequency of audit committee meetings have not been able to moderate the effect of auditor locality and audit quality on audit report lag, but the audit committee gender variable can moderate and weaken the effect of auditor locality on audit report lag. Also the gender of the audit committee can moderate and strengthen the influence of the locality of the auditor on the audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh lokalitas auditor dan kualitas audit terhadap audit report lag dengan karakteristik komite audit sebagai variabel moderasi. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda dan moderated regression analysis (MRA). Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 17 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman yang diperoleh dari website Bursa Efek Indonesia. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 26. Hasil penelitian secara simultan menunjukan bahwa secara bersama-sama variabel lokalitas auditor, kualitas audit, ukuran komite audit, frekuensi pertemuan komite audit, dan gender komite audit berpengaruh terhadap audit report lag. Hasil penelitian secara parsial menunjukan bahwa lokalitas auditor berpengaruh negatif dan signifikan terhadap audit report lag, Kualitas audit tidak berpengaruh terhadap audit report lag. Sedangkan pengujian moderated regression analysis (MRA) menunjukkan bahwa variabel ukuran komite audit dan frekuensi pertemuan komite audit belum dapat memoderasi pengaruh lokalitas auditor dan kualitas audit terhadap audit report lag, namun variabel gender komite audit dapat memoderasi dengan memperlemah pengaruh lokalitas auditor terhadap audit report lag, dan juga gender komite audit dapat memoderasi dengan memperkuatpengaruh negatif kualitas audit terhadap audit report lag | |||||||||
| Uncontrolled Keywords: | Lokalitas Auditor, Kualitas Audit, Frekuensi Pertemuan Komite Audit, Gender Komite Audit, Audit Report Lag. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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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: | Dina Styaningsih | |||||||||
| Date Deposited: | 09 Aug 2023 10:19 | |||||||||
| Last Modified: | 09 Aug 2023 10:19 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27810 |
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