PENGARUH UKURAN KOMITE AUDIT, UKURAN DEWAN KOMISARIS DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG
| Main Author: | Pradipta, Rangga |
|---|---|
| Format: | bachelorthesis doc-type Bachelors |
| Bahasa: | ind |
| Terbitan: |
, 2015
|
| Online Access: |
http://repository.unpad.ac.id/frontdoor/index/index/docId/4985 |
Daftar Isi:
- Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari ukuran komite audit, ukuran dewan komisaris dan reputasi KAP terhadap audit report lag. Penelitian ini dilakukan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2012-2013 dengan mengambil sampel sebanyak 120 perusahaan. Pengolahan data dilakukan menggunakan teknik analisis regresi berganda pada tingkat signifikansi 5%. Hasil pengujian menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara jumlah anggota komite audit, proporsi komite audit independen, reputasi KAP terhadap audit report lag, serta terdapat pengaruh positif yang signifikan antara jumlah anggota dewan komisaris terhadap audit report lag. Proporsi dewan komisaris independen, rapat komite audit, proporsi anggota komite audit yang kompeten berpengaruh negatif yang tidak signifikan terhadap audit report lag. The objective of this research is to examine whether there is an effect of the size of the audit committee, the size of the board of commissioner and public accounting firm’s reputation on audit report lag. This research examined manufacturing companies listed in Indonesia Stock Exchange during 2012-2013 by using 120 companies as samples. Multiple Regression analysis technique is used to process the data with 5% significant level. The result of tests showed that the amount of audit committee member, the proportion of independent audit committee, public accounting firm’s reputation has significant negative effect toward audit report lag, and the amount of board of commissioner has significant positive effect toward audit report lag. The proportion of independent board of commissioner, audit committee meeting, the proportion of competent audit committee has insignificant negative effect toward audit report lag.