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PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN DIREKSI WANITA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consummer Cyctalical yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Setiadi, Gallie Giandano (2024) PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN DIREKSI WANITA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consummer Cyctalical yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to examine the effect of independent commissioners and audit committees on audit report lag with female directors as moderators. The population of this study is consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 - 2023. The sampling technique used purposive sampling and obtained 30 companies. This study is a quantitative study using secondary data obtained from the Indonesia Stock Exchange. The models used are multiple regression analysis and moderated regression analysis (MRA). The results of the study indicate that independent commissioners have a negative effect on audit report lag, audit committees have a negative effect on audit report lag, female directors are unable to moderate the relationship between independent commissioners and audit report lag, female directors are able to moderate the relationship between audit committees and audit report lag.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorTaqi, Muhamad197412242003121001
Additional Information: Penelitian ini bertujuan untuk menguji pengaruh komisaris independen dan komite audit terhadap audit report lag dengan direksi wanita sebagai pemoderasi. Populasi penelitian ini yaitu perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2021 - 2023 Teknik pengambilan sampel mengggunakan purposive sampling dan diperoleh 30 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Model yang digunakan yaitu analisis regresi berganda dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa komisaris independen memiliki pengaruh negatif terhadap audit report lag, komite audit memiliki pengaruh negatif terhadap audit report lag, direksi wanital tidak mampu memoderasi hubungan komisaris independen terhadap audit report lag, direksi wanita mampu memoderasi hubungan komite audit terhadap audit report lag.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Gallie Giandano Gian
Date Deposited: 22 Sep 2025 02:59
Last Modified: 22 Sep 2025 02:59
URI: http://eprints.untirta.ac.id/id/eprint/54810

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