EFEKTIVITAS KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan BUMN Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2022)

FIRDAUS, ANNISYA NURUL (2024) EFEKTIVITAS KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan BUMN Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to examine audit report lag, which consists of two independent variables: profitability and audit tenure. The dependent variable is audit report lag, and the moderating variable is audit committee effectiveness. This type of research is quantitative. It uses secondary data from financial reports and annual reports on the Indonesia Stock Exchange (BEI). The population in this research consists of state-owned companies listed on the Indonesia Stock Exchange (BEI) for the period from 2012 to 2022. The sampling method used in this research is purposive sampling, resulting in a sample of 44 state-owned companies in the mining sector over eleven consecutive years, thus obtaining a total of 44 samples. Data was processed using SPSS (Statistical Product and Service Solution) version 25. The data analysis technique used in this research was the moderated regression analysis (MRA) method. Based on the results of this research, profitability has no effect on audit report lag, audit tenure has a negative effect on audit report lag, and audit committee effectiveness moderates the effect of profitability and audit tenure on audit report lag.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	RETNOWATI, WULAN	197003112005012001

Additional Information:

Penelitian ini bertujuan untuk mengkaji audit report lag yang terdiri dari dua variabel bebas yang digunakan yaitu profitabilitas dan audit tenure, variabel terikat yang digunakan yaitu audit report lag, serta variable moderasi yang digunakan yaitu efektivitas komite audit. Jenis penelitian ini bersifat kuantitatif. Penelitian ini menggunakan data sekunder dalam laporan keuangan dan laporan tahunan di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2022. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling yang dimana metode penelitian ini mendapatkan sampel 44 perusahaan BUMN sektor pertambangan selama sebelas tahun berturut – turut, sehingga mendapatkan total sampel sebanyak 44 sampel. Data diolah menggunakan SPSS (Statistical Product and Service Solution) versi 25. Teknik analisis data yang digunakan dalam penelitian ini adalah metode moderated regression analysis (MRA). Berdasarkan hasil penelitian ini, profitabilitas tidak berpengaruh terhadap audit report lag, audit tenure berpengaruh negatif terhadap audit report lag, dan efektivitas komite audit memoderasi pengaruh dari profitabilitas dan audit tenure terhadap audit report lag.

Subjects:

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:

Annisya Nurul Firdaus

Date Deposited:

01 Aug 2024 14:51

Last Modified:

01 Aug 2024 14:51

URI:

http://eprints.untirta.ac.id/id/eprint/39977

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