Pengaruh Ukuran Perusahaan, Board Size, Ukuran Kantor Akuntan Publik, dan Ukuran Komite Audit terhadap Audit Report Lag (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)
| Main Author: | Imanuddin, Rasyid |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2021
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/7622/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/7622/2/COVER.pdf http://eprints.perbanas.ac.id/7622/3/BAB%20I.pdf http://eprints.perbanas.ac.id/7622/4/BAB%20II.pdf http://eprints.perbanas.ac.id/7622/5/BAB%20III.pdf http://eprints.perbanas.ac.id/7622/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/7622/7/BAB%20V.pdf http://eprints.perbanas.ac.id/7622/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/7622/ |
Daftar Isi:
- The purpose of this study is to analyze the effect of firm size, board size, public accounting firm, and audit committee on audit report lag. The dependent variable used in this study is audit report lag measured by length of time from company’s fiscal year-end to the audit report date, while for the independent variable used in this study are firm size measured by the natural logarithm of total assets, board size measured by total of director and commissioners, public accounting firm measured by dummy namely 1 for big4 and 0 for non big4, and audit committee size measured by total members in the audit committee. The subjects of this study are manufacturing companies listed in indonesia stock exchange. The data analysis method in this study is multiple linear regression analysis with dummy variable. The result of this study explain that audit committee size has a negative effect on the audit report lag, while firm size, board size, and public accounting firm have no effect on the audit report lag.