eprintid: 50888
rev_number: 23
eprint_status: archive
userid: 15821
dir: disk0/00/05/08/88
datestamp: 2025-07-11 09:40:26
lastmod: 2025-07-11 09:40:26
status_changed: 2025-07-11 09:40:26
type: thesis
metadata_visibility: show
creators_name: LAILA, SITI SOFI
creators_id: 5552210091
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: YAZID, HELMI
contributors_name: MUTTAQIN, GALIH FAJAR
contributors_id: 197012182002121001
contributors_id: 198307302009121003
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: PENGARUH UKURAN DAN FREKUENSI RAPAT KOMITE AUDIT SERTA UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KEY AUDIT MATTERS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023)
ispublished: pub
subjects: HB
subjects: HF5601
subjects: HJ
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Audit Report Lag, Audit Committee Size, Audit Committee Meeting
Frequency, Company Size, Key Audit Matters.
Audit Report Lag, Ukuran Komite Audit, Frekuensi Rapat
Komite Audit, Ukuran Perusahaan, Key Audit Matters.
note: Penelitian ini bertujuan untuk menguji pengaruh ukuran dan frekuensi rapat komite audit serta ukuran perusahaan terhadap audit report lag dengan key audit matters sebagai variabel moderasi. Penelitian ini menggunakan pendeketan kuantitatif dengan model regresi linear berganda dan Moderated Regression Analysis (MRA). Objek penelitian ini adalah perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2023. Jumlah sampel sebanyak 125 perusahaan, dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan auditan tahunan dan annual report perusahaan. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara simultan menunjukkan bahwa secara bersama-sama variabel ukuran dan frekuensi rapat komite audit serta ukuran perusahaan berpengaruh terhadap audit report lag. Hasil penelitian secara parsial menunjukkan bahwa ukuran dan frekuensi rapat komite audit serta ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit report lag. Sedangkan pengujian Moderated Regression Analysis (MRA) menunjukkan bahwa key audit matters sebagai variabel moderasi, memoderasi dengan memperkuat arah negatif ukuran komite audit terhadap audit report lag dan key audit matters tidak dapat memoderasi hubungan frekuensi rapat komite audit dan ukuran perusahaan terhadap audit report lag.
abstract: This study aims to examine the effect of the size and frequency of audit committee meetings and company size on audit report lag with key audit matters as a moderating variable. This study uses a quantitative approach with multiple linear regression models and Moderated Regression Analysis (MRA). The object of this research is consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. The number of samples was 125 companies, using purposive sampling as a sampling technique. The type of data used is secondary data in the form of annual audited financial statements and company annual reports. Data processing was carried out using the SPSS 25 application program. The results of the study simultaneously show that together the variable size and frequency of audit committee meetings and company size have an effect on audit report lag. Partial research results show that the size and frequency of audit committee meetings and company size have a negative and significant effect on audit report lag. While testing Moderated Regression Analysis (MRA) shows that key audit matters as a moderating variable, moderates by strengthening the negative direction of the audit committee size on audit report lag and key audit matters cannot moderate the relationship between the frequency of audit committee meetings and company size on audit report lag.
date: 2025
date_type: published
pages: 197
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   LAILA, SITI SOFI  (2025) PENGARUH UKURAN DAN FREKUENSI RAPAT KOMITE AUDIT SERTA UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN KEY AUDIT MATTERS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/50888/1/SITI%20SOFI%20LAILA_5552210091_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/50888/2/SITI%20SOFI%20LAILA_5552210091_CP.pdf
document_url: https://eprints.untirta.ac.id/50888/4/SITI%20SOFI%20LAILA_5552210091_01.pdf
document_url: https://eprints.untirta.ac.id/50888/5/SITI%20SOFI%20LAILA_5552210091_02.pdf
document_url: https://eprints.untirta.ac.id/50888/6/SITI%20SOFI%20LAILA_5552210091_03.pdf
document_url: https://eprints.untirta.ac.id/50888/7/SITI%20SOFI%20LAILA_5552210091_04.pdf
document_url: https://eprints.untirta.ac.id/50888/8/SITI%20SOFI%20LAILA_5552210091_05.pdf
document_url: https://eprints.untirta.ac.id/50888/9/SITI%20SOFI%20LAILA_5552210091_Ref.pdf
document_url: https://eprints.untirta.ac.id/50888/10/SITI%20SOFI%20LAILA_5552210091_Lamp.pdf