CD Skripsi

Pengaruh Komisaris Independen, Leverage, Ukuran Perusahaan, Spesialisasi Industri Auditor Terhadap Audit Report Lag (Studi Empiris Perusahaan Real Estate And Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

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ABSTACT
Audit report lag is one of the indicators of the efficiency of a company's financial
reporting. The faster the report is delivered, the more useful and predictive it is
for internal and external users. This study aims to test and analyze the effect of
independent commissioners, leverage, company size, and auditor industry
specialization on audit report lag. The population in this study was 92 property
and real estate companies listed on the Indonesia Stock Exchange (IDX) during
the period 2020-2023. The sample selection used purposive sampling method
based on certain criteria such as companies that are consistently listed on the IDX
during the research period, present financial reports in rupiah, and provide
complete information needed in the research, so that the number of samples
obtained was 26 companies. The data used in the study were secondary data using
the company's annual report obtained through the website www.idx.co.id and the
website of each company. Data analysis tool using SPSS. The results of the study
indicate that independent commissioners have an effect on audit report lag with a
significance level of 0.004

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113224

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113224

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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