Dinny Azkiyah, Nisaul (2023) PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMPLEKSITAS AKUNTANSI, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine audit report lag. which consists of four independent variables used audit committee effectiveness, accounting complexity, profitability, and liquidity, the dependent variable used is audit report lag. This type of research uses quantitative data. This data uses secondary data in the annual financial reports of the Indonesia Stock Exchange (IDX). The population in this study are LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The sampling method in this study used purposive sampling. This research method obtains a sample of 106 LQ-45 companies for four consecutive years. Data were processed using SPSS (Statistical Product and Service Solution) version 25. Data analysis techniques used in this study were descriptive statistical tests, classical assumption tests, multiple linear regression analysis, hypothesis testing. Based on the results of this study indicate that the effectiveness of the audit committee proxied by the authority of the audit committee, accounting complexity and profitability affect the audit report lag. While liquidity is proven to have no effect on audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengkaji audit report lag. yang terdiri dari empat variabel independen yang digunakan efektivitas komite audit, kompleksitas akuntansi, profitabilitas, dan likuiditas, variabel dependen yang digunakan adalah audit report lag. Jenis penelitian ini memakai data bersifat kuantitatif. Data ini memakai data sekunder dalam laporan keuangan tahunan Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2021. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode penelitian ini mendapatkan sampel 106 perusahaan LQ-45 selama empat tahun berturut – turut. Data diolah menggunakan SPSS (Statistical Product and Service Solution) versi 25. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji hipotesis. Berdasarkan hasil penelitian ini menunjukkan bahwa efektivitas komite audit yang diproksikan oleh kewenangan komite audit, kompleksitas akuntansi dan profitabilitas berpengaruh terhadap audit report lag. Sedangkan likuiditas terbukti tidak berpengaruh terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Audit Report Lag, Efektivitas Komite Audit, Kompleksitas Akuntansi, Profitabilitas, Likuiditas, Bursa Efek Indonesia | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Nisaul Dinny Azkiyah | |||||||||
| Date Deposited: | 03 Oct 2023 10:23 | |||||||||
| Last Modified: | 12 Oct 2023 14:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28345 |
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