CD Skripsi

Pengaruh Kompleksitas Operasi Perusahaan, Rapat Komite Audit Dan Kepemilikan Institusional Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018)

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ABSTRACT
The purpose of this study is to obtain empirical evidence about the influence of the
complexity of the operations of the company. The type of data used in this study is
secondary data. The population includes all mining companies listed on the
Indonesia Stock Exchange from 2016 to 2018 that publish financial reports that
show data that supports the analysis of the factors that affect the audit report lag.
The number of samples in this study were 27 companies with a purposive
sampling method. Further data analysis used multiple regression analysis and
hypothesis testing with a significant level α = 0.05 with the help of the SPSS
application program version 25.0. The results showed that the complexity of the
company's operations had a significant effect on the audit report lag with a
significant value of 0.002. Audit comet meetings have a significant effect on the
audit report lag with a significant value of 0.014. Meanwhile, institutional
ownership does not have an effect on the audit report lag because the significant
value is 0.129.
Keywords: Audit report lag, complexity of company operations, committee
meetings, institutional ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0218)

Penerbit

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

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0218)

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

Daus

Versi lain/terkait

Lampiran Berkas

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