Hergani, Ashari (2024) PENGARUH KOMITE AUDIT DAN SOLVABILITAS TERHADAP AUDIT REPORT LATE DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this study was to evaluate the effect of the audit committee and solvency on audit report late with KAP’s reputation as a moderating variable. The research population used is banking companies listed on the Indonesia Stock Exchange in 2020-2022. The method used is saturated sampling (census), 130 samples were obtained that met the research criteria. Secondary data found on the Indonesia Stock Exchange. Data analysis is done using Moderated Regression Analysis. The research used SPSS v25 software. Based on the results of the analysis, it can be explained that the audit committee variable has no effect on audit report late. The solvency variable has no effect on audit report late. The KAP’s reputation variable can moderate the audit committee relationship on audit report late. The KAP reputation variable cannot moderate the solvency relationship on audit report late.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Tujuan penelitian ini adalah guna mengevaluasi pengaruh komite audit dan solvabilitas terhadap audit report late dengan reputasi KAP sebagai variabel moderasi. Populasi penelitian yang dipakai ialah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode yang dipakai ialah sampling jenuh (sensus), didapatkan 130 sampel yang memenuhi kriteria penelitian. Data sekunder yang ditemukan pada Bursa Efek Indonesia. Analisis data dikerjakan dengan memakai Moderated Regression Analysis. Pada penelitian menggunakan software SPSS v25. Berlandaskan hasil analisis bisa dijelaskan variabel komite audit tidak berpengaruh terhadap audit report late. Variabel solvabilitas tidak berpengaruh terhadap audit report late. Variabel reputasi KAP dapat memoderasi hubungan komite audit terhadap audit report late. Variabel reputasi KAP tidak dapat memoderasi hubungan solvabilitas terhadap audit report late. | ||||||
| Uncontrolled Keywords: | Audit Committee, Solvency, Audit Report Late, KAP’s Reputation Komite Audit, Solvabilitas, Audit Report Late, Reputasi KAP | ||||||
| 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: | Ashari Ashari Hergani | ||||||
| Date Deposited: | 25 Jul 2024 14:05 | ||||||
| Last Modified: | 19 Sep 2024 14:02 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39504 |
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