CD Skripsi

Pengaruh Kompleksitas Operasional, Risiko Bisnis Dan Efektivitas Komite Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

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This research aims to determine the effect of operational complexity, business risk as proxied by profitability and leverage, and audit committee effectiveness as proxied by audit committee independence, number of audit committees and audit committee meetings on Audit Report Lag. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange with a total of 84 companies. Meanwhile, the sampling technique in this research used purposive sampling. The data used in this research is secondary data accessed via the website www.idx.co.id. The sample in this research was 65 companies. The data analysis technique used in this research is the Statistical Program for Social Science (SPSS). The results of this research show that operational complexity, profitability and leverage influence audit report lag. Meanwhile, audit committee independence, number of audit committees, and audit committee meetings have no effect on audit report lag.

Keywords: Operational complexity, profitability, leverage, audit committee independence, number of audit committees, audit committee meetings, audit report lag.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112697

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112697

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

Vina

Versi lain/terkait

Lampiran Berkas

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