AVELANTI, SISILIA (2020) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Efektivitas Komite Audit, Kondisi Keuangan, Kompleksitas Akuntansi, Profitabilitas, Reputasi Auditor, Audit Tenure, Spesialisasi Industri Auditor terhadap Audit Report Lag. Sampel dari populasi penelitian ini pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018 sebanyak 72 perusahaan. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur di Bursa Efek Indonesia (BEI). Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Teknik analisis data penelitian ini menggunakan analisis regresi berganda, dengan teknik analisis data menggunakan Software IBM SPSS V .23 for windows. Hasil dari penelitian ini membuktikan bahwa variabel Efektivitas Komite Audit berpengaruh negative terhadap Audit Report Lag, Kondisi Keuangan berpengaruh positif terhadap Audit Report Lag, Kompleksitas Akuntansi berpengaruh positif terhadap Audit Report Lag, Profitabilitas tidak berpengaruh terhadap Audit Report Lag, Reputasi Auditor berpengaruh positif terhadap Audit Report Lag, Audit Tenure tidak berpengaruh terhadap Audit Report Lag, Spesialisasi Industri Auditor tidak berpengaruh terhadap Audit Report Lag.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yazid, Helmi 197012182002121001 Thesis advisor Mulyadi, Roza 198202212014041001
Additional Information:	This study aims to examine the Effect of Audit Committee Effectiveness, Financial Condition, Accounting Complexity, Profitability, Auditor Reputation, Audit Tenure, Auditor Industry Specialization on Audit Report Lag. The sample of the population in this study were 72 companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The data used in this study were obtained from the annual financial reports of manufacturing companies on the Indonesia Stock Exchange (BEI). The sample technique used in this research is purposive sampling method. This research data analysis technique using multiple regression analysis, with data analysis techniques using IBM SPSS V .23 software for windows. The results of this study prove that the Audit Committee Effectiveness variable has a negative effect on Audit Report Lag, Financial Condition has a positive effect on Audit Report Lag, Accounting Complexity has a positive effect on Audit Report Lag, Profitability has no effect on Audit Report Lag, Auditor Reputation has a positive effect on Audit Report Lag, Audit Tenure has no effect on Audit Report Lag, Auditor Industry Specialization has no effect on Audit Report Lag. Keywords: Audit Report Lag, Company Characteristics, Auditor Characteristics
Uncontrolled Keywords:	Kata kunci : Audit Report Lag, Karakteristik perusahaan, Karakteristik Auditor
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	10 Aug 2022 09:19
Last Modified:	10 Aug 2022 09:19
URI:	http://eprints.untirta.ac.id/id/eprint/15403

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