DESTIARA CHAIRUNNISA, NADIRA (2023) PENGARUH STRATEGI BISNIS, AUDIT EFFORT, DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
Nadira Destiara Chairunnisa_5552190077_Fulltext.pdf Restricted to Registered users only Download (3MB) |
|
Text (BAB I)
Nadira Destiara Chairunnisa_5552190077_01.pdf Restricted to Registered users only Download (752kB) |
|
Text (BAB II)
Nadira Destiara Chairunnisa_5552190077_02.pdf Restricted to Registered users only Download (255kB) |
|
Text (BAB III)
Nadira Destiara Chairunnisa_5552190077_03.pdf Restricted to Registered users only Download (189kB) |
|
Text (BAB IV)
Nadira Destiara Chairunnisa_5552190077_04.pdf Restricted to Registered users only Download (389kB) |
|
Text (BAB V)
Nadira Destiara Chairunnisa_5552190077_05.pdf Restricted to Registered users only Download (56kB) |
|
Text (DAFTAR PUSTAKA)
Nadira Destiara Chairunnisa_5552190077_Ref.pdf Restricted to Registered users only Download (171kB) |
|
Text (LAMPIRAN)
Nadira Destiara Chairunnisa_5552190077_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
It is very important to understand the factors that cause audit report lag which have an impact on the relevance, reliability and usefulness of audited financial report information. The longer the audit report lag, the longer the time it takes to submit financial reports. The purpose of this study is to analyze the effect of business strategy, audit effort, and ownership structure consisting of institutional ownership, managerial ownership, and foreign ownership on audit report lag. In this study the method used for sampling was by judgment or purposive sampling at Manufacturing Companies Listed on the Indonesia Stock Exchange for 2017- 2021 and the method used for analysis was descriptive statistics, multiple linear regression, model selection test consisting of the chow test, hausman test, lagrange multiplier test, then classic assumption test, hypothesis test, F test, and t test. The data processing technique used to solve the problems in this study is with the help of the E-views (Econometric Views) version 12 program. The results show that the prospector strategy has no effect and the defender strategy has a negative effect on audit report lag, audit effort has a negative effect on audit report lag, institutional ownership has a positive effect on audit report lag, managerial ownership has no effect on audit report lag, and foreign ownership has no effect on audit report lag.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Sangat penting untuk memahami faktor-faktor penyebab audit report lag yang berdampak terhadap relevansi, keandalan, dan manfaat informasi laporan keuangan auditan. Semakin lama audit report lag, maka kemungkinan panjangnya waktu penyampaian laporan keuangan akan semakin besar. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis, audit effort, dan struktur kepemilikan yang terdiri dari kepemilikan institusional, kepemilikan manajerial, kepemilikan asing terhadap audit report lag. Dalam penelitian ini metode yang digunakan untuk pengambilan sampel adalah dengan judgment atau purposive sampling pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dan metode yang digunakan untuk menganalisis adalah statistik deskriptif, regresi linier berganda, uji pemilihan model yang terdiri atas uji chow, uji hausman, uji lagrange multiplier, kemudian uji asumsi klasik, uji hipotesis, uji F, dan uji t. Teknik pengolahan data yang digunakan untuk memecahkan permasalahan dalam penelitian ini dengan bantuan program E-views (Econometric Views) versi 12. Hasil penelitian menunjukkan bahwa strategi prospector tidak berpengaruh dan strategi defender berpengaruh negative terhadap audit report lag, audit effort berpengaruh negatif terhadap audit report lag, kepemilikan institusional berpengaruh positif terhadap audit report lag, kepemilikan manajerial tidak berpengaruh terhadap audit report lag, dan kepemilikan asing tidak berpengaruh terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Business Strategy, Audit Effort, Ownership Structure, and Audit Report Lag. Strategi Bisnis, Audit Effort, Struktur Kepemilikan, dan Audit Report Lag. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Nadira Destiara Chairunnisa | |||||||||
| Date Deposited: | 31 Oct 2023 11:00 | |||||||||
| Last Modified: | 31 Oct 2023 11:14 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29098 |
Actions (login required)
 |
View Item |