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.
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Abstract
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.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit, yang mencakup audit committee size, audit committee meetings, audit committee independence, dan audit committee financial expertise terhadap audit report lag, dengan kepemilikan manajerial sebagai variabel moderasi. Selain itu, penelitian ini juga menganalisis dampak audit report lag terhadap firm value pada perusahaan consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total sebanyak 198 perusahaan yang memenuhi kriteria. Penelitian ini bersifat kuantitatif dengan data sekunder dari BEI. Analisis data dilakukan menggunakan regresi linear berganda, moderated regression analysis, dan regresi linear sederhana dengan software E-views versi 13. Hasil penelitian menunjukkan bahwa audit committee size tidak berpengaruh terhadap audit report lag, sementara audit committee meetings, independence, dan financial expertise berpengaruh negatif signifikan terhadap audit report lag. Kepemilikan manajerial mampu memoderasi (memperlemah) pengaruh karakteristik komite audit terhadap audit report lag. Selain itu Audit report lag berpengaruh negatif signifikan terhadap firm value. | |||||||||
| Uncontrolled Keywords: | Audit Committee Size, Audit Committee Meetings, Audit Committee Independence, Audit Committee Financial Expertise, Audit Report Lag, Managerial Ownership, Firm Value. Audit Committee Size, Audit Committee Meetings, Audit Committee Independence, Audit Committee Financial Expertise, Audit Report Lag, Kepemilikan Manajerial, Firm Value | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Siti Halimatus Syadiyah | |||||||||
| Date Deposited: | 10 Jun 2025 02:35 | |||||||||
| Last Modified: | 10 Jun 2025 02:35 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49388 |
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