relation: https://eprints.untirta.ac.id/47010/
title: PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP AUDIT REPORT LATE (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)
creator: Fakhirah Apriyani, Fira
subject: Science Journalism
description: This research aims to examine the influence of audit committee size, audit committee independence, audit committee financial expertise, frequency of audit committee meetings, board of commissioners size, and independent commissioners on audit report late. The population of this study is consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique used purposive sampling with a sample size of 300 that met the research criteria. This research is a quantitative study using secondary data obtained from the IDX. Data analysis was conducted using multiple linear regression analysis with SPSS v25 software. The results show that audit committee size, frequency of audit committee meeting, board of commissioners size, and independent commissioners have a negative influence on audit report late. Meanwhile, audit committee independence and audit committee financial expertise, have no significant influence on audit report late.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/47010/9/Fira%20Fakhirah%20Apriyani_5552200147_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/47010/3/Fira%20Fakhirah%20Apriyani_5552200147_02.pdf
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identifier: https://eprints.untirta.ac.id/47010/4/Fira%20Fakhirah%20Apriyani_5552200147_03.pdf
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identifier: https://eprints.untirta.ac.id/47010/5/Fira%20Fakhirah%20Apriyani_5552200147_04.pdf
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identifier: https://eprints.untirta.ac.id/47010/6/Fira%20Fakhirah%20Apriyani_5552200147_05.pdf
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identifier: https://eprints.untirta.ac.id/47010/7/Fira%20Fakhirah%20Apriyani_5552200147_Ref.pdf
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language: id
identifier: https://eprints.untirta.ac.id/47010/8/Fira%20Fakhirah%20Apriyani_5552200147_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/47010/18/Fira%20Fakhirah%20Apriyani_5552200147_01.pdf
identifier:   Fakhirah Apriyani, Fira  (2025) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP AUDIT REPORT LATE (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.