Anisa Az-zukhruf, Ovia (2023) PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP TINGKAT AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The research objective was to determine the effect of audit committees, institutional ownership and the complexity of company operations on audit report lag with KAP's reputation as a moderating variable. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 21 mining companies registered on the IDX for 2017-2021, where the research sample data is 105 sample data. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA) with the SPSS Version 25 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.419 which indicates that the variation in the audit report lag variable can be explained by 41.9% by the audit committee variable, institutional ownership, the complexity of the company's operations with KAP's reputation as a moderating variable, while the remaining 58.1% is explained by other variables not examined. The results of testing the hypothesis, it is known that the audit committee has a negative effect on audit report lag, institutional ownership has no effect on audit report lag, the complexity of company operations has a positive effect on audit report lag, KAP reputation strengthens the influence of audit committees on audit report lag, KAP reputation cannot moderate the effect institutional ownership of audit report lag, and KAP's reputation weakens the influence of the complexity of company operations on audit report lag.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Sholikhan Yulianto, Agus 197507222006041004 Thesis advisor Muchlish, E, Munawar 197509092005011002
Additional Information:	Tujuan penelitian untuk mengetahui pengaruh komite audit, kepemilikan institusional dan kompleksitas operasi perusahaan terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 21 perusahaan pertambangan yang terdaftar di BEI tahun 2017-2021, dimana data sampel penelitian sebanyak 105 data sampel. Analisis data menggunakan analisis regresi linear berganda dan moderated regression analysis (MRA) dengan program SPSS Versi 25. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square 0.419 yang menunjukkan variasi variabel audit report lag dapat dijelaskan sebesar 41,9% oleh variabel komite audit, kepemilikan institusi, kompleksitas operasi perusahaan dengan reputasi KAP sebagai variabel moderasi, sedangkan sisanya sebesar 58,1% dijelaskan oleh variabel lainnya yang tidak diteliti. Hasil pengujian hipotesis, diketahui komite audit berpengaruh negatif terhadap audit report lag, kepemilikan institusi tidak berpengaruh terhadap audit report lag, kompleksitas operasi perusahaan berpengaruh positif terhadap audit report lag, reputasi KAP memperkuat pengaruh komite audit terhadap audit report lag, reputasi KAP tidak dapat memoderasi pengaruh kepemilikan institusi terhadap audit report lag, dan reputasi KAP memperlemah pengaruh kompleksitas operasi perusahaan terhadap audit report lag.
Uncontrolled Keywords:	Audit Report Lag, Audit Committee, Institutional Ownership, Operational Complexity, KAP Reputation Audit Report Lag, Komite Audit, Kepemilikan Institusi, Kompleksitas Operasi, Reputasi KAP
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Ovia Anisa Az-zukhruf
Date Deposited:	09 Oct 2023 11:33
Last Modified:	09 Oct 2023 11:33
URI:	http://eprints.untirta.ac.id/id/eprint/30188

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