SYAROF SANDIYANTI, DYAH (2024) PENGARUH PROFITABILITY , UKURAN PERUSAHAAN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of proftitabitility, firm size and audit committee characteristics on audit report lag with firm value as a consequent variable. The dependent variable in this study is audit report lag and firm value as measured by present book value (PBV). The research method uses quantitative method. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. By using purposive sampling technique, 128 data were selected as samples. This study uses quantitative methods using secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses SPSS Version 25. While data analysis uses multiple linear regression analysis. The results of this study indicate that profitability, firm size, the number of audit committees affect audit report lag. Meanwhile, the audit report lag of the audit committee has no effect on audit report lag. Audit report lag affects firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh proftitabitility, ukuran perusahaan dan karakteristik komite audit terhadap audit report lag dengan nilai perusahaan sebagai variabel konsekuen.Variabel dependen dalam penelitian ini adalah audit report lag dan nilai perusahaan yang diukur dengan present book value (PBV). Metode penelitian menggunakan metode kuantitaif. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018– 2021. Dengan menggunakan teknik purposive sampling, 128 data terpilih sebagai sampel Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia.. Alat analisis data menggunakan SPSS Versi 25. Sedangkan analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan profitability, ukuran perusahaan , jumlah komite audit berpengaruh terhadap audit report lag. Sementara untuk audit report lag komite audit ,tidak berpengaruh terhadap audit report lag. Audit report lag berpengaruh terhadap nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Firm Size, Profitability, Number of Audit Committees, Audit Committee Audit report lag, Audit report lag, Firm Value. Ukuran Perusahaan, Profitability, Jumlah Komite Audit, Gender Komite Audit, Audit report lag, Nilai Perusahaan. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Dyah Syarof Sandiyanti | |||||||||
| Date Deposited: | 28 Feb 2024 11:49 | |||||||||
| Last Modified: | 28 Feb 2024 11:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33207 |
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