Image of Pengaruh Corporate Governance Dan Fee Audit Terhadap Audit Report Lag Dengan Reputasi Kantor Akuntan Publik Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
Penanda Bagikan

CD Tesis

Pengaruh Corporate Governance Dan Fee Audit Terhadap Audit Report Lag Dengan Reputasi Kantor Akuntan Publik Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

This research aims to examine and analyze the effect of the board
commissioners, audit committee, and audit fees with the reputation of a public
accounting firm’s as a moderating variable on audit report lag. This study uses
secondary data from annual reports and audited financial statements of
companies listed on the Indonesia Stock Exchange in 2018-2020. These study
used purposive sampling methods with 92 samples of companies were obtained,
and the total of observations are 276 for three years.
This research used Structural Equation Modeling- Partial Least Square
(SEM-PLS). From the results of hypothesis testing in this research, it was found
that there was a significant influence between the board of commissioners, audit
committee, and audit fee on audit report lag. And the reputation of the public
accounting firm’s successfully moderated the relationship between the board of
commissioners, audit committee, and audit fees on audit report lag.
From the results of this research, it is expected that the company pays
attention to the ideal composition of the board of commissioners and audit
committee in order to be able to oversee the financial reporting process, as well
as pay attention to the amount of audit fees paid to auditors, and the reputation of
the public accounting firm assigned to audit the company's financial statements so
that audit report lag didn't last long.
Keywords: Board Commissioners, Audit Committee, Audit Fee, The Reputation
of Public Accounting Firm’s, Audit Report Lag

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 222 (0001)
10 07. 222 (0001)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 222 (0001)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xi, 86 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 222 (0001)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar