CD Tesis
Karakteristik Komite Audit Dan Audit Report Lag: Studi Empiris Di Perusahaan Manufaktur Di Indonesia
This study aims to examine the effect of the financial expertise of the audit committee, audit committee, audit committee and audit committee meetings on audit lag reports in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. This type of quantitative research, the data used is secondary data.
The population in this study are all companies listed on the Indonesian stock exchange in 2016-2018. The sampling technique used was purposive sampling, with certain criteria so that 60 companies were selected. The data study method in this research is literature study and internet access.
The data analysis method used is multiple regression analysis using the SPSS program. Research shows that audit expertise, audit committee, and audit committee meetings have an effect on the audit report lag while the gender of the audit committee does not affect the audit report lag.
Keywords: Audit Committee Expertise, Audit Committee Size, Gender Audit Committee, Audit Committee Meetings, Audit Lag Report
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