relation: https://eprints.untirta.ac.id/49388/
title: Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag dan Dampaknya Terhadap Firm Value (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021 - 2023)
creator: Sya'diyah, Siti Halimatus
subject: HB Economic Theory
subject: HF5601 Accounting
subject: HJ Public Finance
description: This study aims to examine the effect of audit committee characteristics, including audit committee size, meetings, independence, and financial expertise on audit report lag, with managerial ownership as a moderating variable. Additionally, this study analyzes the impact of audit report lag on firm value in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 198 companies that met the research criteria. This is a quantitative study using secondary data from the IDX. Data analysis was conducted using multiple linear regression, moderated regression analysis, and simple linear regression with E-Views version 13 software. The results show that audit committee size has no effect on audit report lag, while audit committee meetings, independence, and financial expertise have a significant negative effect on audit report lag. Managerial ownership moderates (weakens) the relationship between audit committee characteristics and audit report lag. Furthermore, audit report lag has a significant negative effect on firm value.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/49388/1/Siti%20Halimatus%20Sya%27diyah_5552210060_Full%20Text.pdf
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identifier: https://eprints.untirta.ac.id/49388/2/Siti%20Halimatus%20Sya%27diyah_5552210060_01.pdf
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identifier: https://eprints.untirta.ac.id/49388/3/Siti%20Halimatus%20Sya%27diyah_5552210060_02.pdf
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identifier: https://eprints.untirta.ac.id/49388/4/Siti%20Halimatus%20Sya%27diyah_5552210060_03.pdf
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identifier: https://eprints.untirta.ac.id/49388/5/Siti%20Halimatus%20Sya%27diyah_5552210060_04.pdf
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identifier: https://eprints.untirta.ac.id/49388/6/Siti%20Halimatus%20Sya%27diyah_5552210060_05.pdf
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identifier: https://eprints.untirta.ac.id/49388/7/Siti%20Halimatus%20Sya%27diyah_5552210060_Ref.pdf
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identifier: https://eprints.untirta.ac.id/49388/8/Siti%20Halimatus%20Sya%27diyah_5552210060_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/49388/9/Siti%20Halimatus%20Sya%27diyah_5552210060_CP.pdf
identifier:   Sya'diyah, Siti Halimatus  (2025) Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag dan Dampaknya Terhadap Firm Value (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021 - 2023).  S1 thesis, Universitas Sultan Ageng Tirtayasa.