PENGARUH PERGANTIAN AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN AUDIT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

Aprilia Rostikasari, Yossi (2023) PENGARUH PERGANTIAN AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN AUDIT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The purpose of this research is to investigate the effect of auditor switching, audit committee effectiveness, and auditor industry specialization on audit report lag with auditor switching, audit committee effectiveness, auditor industry specialization serve as independent variables, with audit report lag serving as the dependent variable. In this study, the population consists of companies that listing on LQ45 index on the Indonesia Stock Exchange in 2017-2021. Using the purposive sampling method with predetermined criteria. The data used 26 companies, with the research lasting five years, and the total sample size is 130 annual report. The data was processed using the Eviews 12 application program. According to the findings of this study, auditor switching has a positive not significant effect on audit report lag, and the variable audit committee effectiveness and industry auditor specialization have a negative and significant effect on audit report lag.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Muchlish, Munawar	197509092005011002
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pergantian auditor, efektivitas komite audit, dan spesialisasi industri auditor terhadap keterlambatan publikasi laporan audit dengan pergantian auditor, efektivitas komite audit, spesialisasi industri auditor sebagai variabel independen, dengan keterlambatan publikasi laporan audit sebagai variabel dependen. Dalam penelitian ini populasi terdiri dari perusahaan yang listing pada indeks LQ45 di Bursa Efek Indonesia tahun 2017-2021. Menggunakan metode purposive sampling dengan kriteria yang telah ditentukan. Data yang digunakan sebanyak 26 perusahaan, dengan penelitian berlangsung selama lima tahun, dan jumlah sampel sebanyak 130 laporan keuangan tahunan. Data diolah menggunakan program aplikasi Eviews 12. Berdasarkan temuan penelitian ini, pergantian auditor berpengaruh positif tidak signifikan terhadap keterlambatan publikasi laporan audit, efektivitas komite audit dan spesialisasi industri auditor berpengaruh negatif dan signifikan terhadap keterlambatan publikasi laporan audit.

Uncontrolled Keywords:

Auditor Switching, Audit Committee Effectiveness, Auditor Industry Specialization, Audit Report Lag, Agency Theory. Pergantian Auditor, Efektivitas Komite Audit, Spesialisasi Industri Auditor, Keterlambatan Publikasi Laporan Audit

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

YOSSI APRILIA ROSTIKASARI

Date Deposited:

30 Aug 2023 15:00

Last Modified:

31 Oct 2023 10:28

URI:

http://eprints.untirta.ac.id/id/eprint/29051

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