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)

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.

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Abstract

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.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Retnowati, Wulan	197003112005012001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh ukuran komite audit, independensi komite audit, audit committee financial expertise, frekuensi rapat komite audit, ukuran dewan komisaris dan komisaris independen terhadap audit report late. Populasi penelitian ini yaitu perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 300 yang memenuhi kriteria penelitian. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder yang diperoleh dari BEI. Analisis data yang dikerjakan dengan memakai analisis Regresi Linier Berganda dengan software SPSS v25. Hasil penelitian menunjukkan bahwa ukuran komite audit, frekuensi rapat komite audit, ukuran dewan komisaris dan komisaris independen memiliki pengaruh negatif terhadap audit report late. Sedangkan independensi komite audit dan audit committee financial expertise tidak memiliki pengaruh terhadap audit report late.

Uncontrolled Keywords:

Audit Commitee, Board of Commissioners, Audit Report Late Komite Audit, Dewan Komisaris, Audit Report Late

Subjects:

Communication > Science Journalism

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Fira Fakhirah Apriyani

Date Deposited:

20 Feb 2025 07:43

Last Modified:

20 Feb 2025 07:43

URI:

http://eprints.untirta.ac.id/id/eprint/47010

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