Tumanggor, Dahlia (2025) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the effect of company size, leverage, audit committee on audit report lag with ownership concentration as a moderating variable. The research object used in this study is a consumer cyclicals company that is listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research is a type of quantitative research with multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method so that a sample that met the criteria was obtained for 54 companies. This study uses secondary data based on the financial statements of consumer cyclicals companies obtained from the Indonesia Stock Exchange website and the company's official website. Data processing is carried out using the SPSS 25 application program. The results of the study simultaneously show that together the variables of company size, leverage, audit committee have an effect on audit report lag. Partial research results show that company size has a positive effect on audit report lag, leverage has no effect on audit report lag, and the audit committee has a negative effect on audit report lag. Meanwhile, the moderated regression analysis (MRA) test shows that the ownership concentration variable cannot moderate the effect of company size and leverage on audit report lag, but the ownership concentration variable can moderate by strengthening the effect of audit committee on audit report lag.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, komite audit terhadap audit report lag dengan konsentrasi kepemilikan sebagai variabel moderasi. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda dan moderated regression analysis (MRA). Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 54 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan consumer cyclicals yang diperoleh dari website Bursa Efek Indonesia dan website resmi perusahaan. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara simultan menunjukan bahwa secara bersama-sama variabel ukuran perusahaan, leverage, komite audit berpengaruh terhadap audit report lag. Hasil penelitian secara parsial menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap audit report lag, Leverage tidak berpengaruh terhadap audit report lag, dan Komite Audit berpengaruh negatif terhadap audit report lag. Sedangkan pengujian moderated regression analysis (MRA) menunjukkan bahwa variabel konsentrasi kepemilikan belum dapat memoderasi pengaruh ukuran perusahaan dan leverage terhadap audit report lag, namun variabel konsentrasi kepemilikan dapat memoderasi dengan memperkuat pengaruh komite audit terhadap audit report lag. | ||||||
| Uncontrolled Keywords: | Company Size, Leverage, Audit Committee, Audit Report Lag with Ownership Concentration Ukuran Perusahaan, Leverage, Komite Audit, Audit Report Lag, Konsentrasi Kepemilikan | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | mrs Dahlia Tumanggor | ||||||
| Date Deposited: | 19 Jun 2025 03:16 | ||||||
| Last Modified: | 19 Jun 2025 06:35 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49679 |
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