CD Skripsi

Pengaruh Ukuran Komite Audit, Rapat Komite Audit, Keahlian Komite Audit, Ukuran Dewan Direksi Dan Dewan Komisaris Independen Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2018)

---

The aim of this researcher is to find out the relationship between the size of the
audit committee, audit committee meetings, audit committee expertise in finance and
accounting, the size of the board of directors, and the independent board of
commissioners on audit delays in manufacturing companies listed on the Indonesia Stock
Exchange in 2015-2018 . The population in this study were all manufacturing companies
listed on the Indonesia Stock Exchange in 2015-2018, which consisted of the basic
chemical industry sector, various industrial sectors, and various consumer goods
industry sectors. Sampling in this study used a purposive sampling method to obtain 111
manufacturing companies as research samples. The data used in this research is
secondary data. In analyzing the problem the writer uses multiple regression analysis.
From the research results it is known that the results of the first hypothesis testing prove
that the audit committee size variable does not significantly influence the audit delay
because the t-count value is small from the table. The results of the second hypothesis
testing prove that the audit committee meeting variable significantly influences the audit
delay because of the large t-count value of the table. The results of the third hypothesis
testing prove that the audit committee expertise variable significantly influences the audit
delay because of the large t-count value of the table. The fourth hypothesis testing results
prove that the variable size of the board of directors significantly influence the audit
delay because the t-count value is large from the table. The results of the fifth hypothesis
testing prove that the independent commissioner variable does not significantly influence
the audit delay because the t-test value is small from the table. All independent variables
affect the audit delay of 49.70%.
Keywords: Audit Committee Size, Audit Committee Meeting, Audit Committee Expertise,
Board Of Directors Size And Independent Commissioners On Audit Delay

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0118)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0118)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar