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Pengaruh Struktur Kepemilikan Perusahaan Terhadap Audit Report Lag (Studi Kasus pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022)

The study aims to examine the impact of ownership structures on audit report lag. The population in this study is property and real estate companies listed on the Indonesian Stock Exchange in 2019-2022. The samples were selected based on the purposive sampling method, so that the company took a sample of 17 companies with a total of 64 observations. The data analysis method used in this research is panel data regression analysis. This study uses institutional ownership, managerial ownership and public ownership as a measurement of audit report lag. This study also uses firm size, profitability, leverage, and current ratio as control variables. The results show that managerial ownership influences on audit report lag, while institutional ownership and public ownership have no effect on audit report lag.

Keywords: ownership structures; audit report lag; institutional ownership; managerial ownership; public ownership

Ketersediaan
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Perpustakaan Universitas Riau 2002112675
2002112675
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112675
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112675
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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