Image of PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP AUDIT REPORT LAG (Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

Skripsi

PENGARUH INDEPENDENSI DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN MASA PERIKATAN AUDIT TERHADAP AUDIT REPORT LAG (Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to empirically examine the effect of independent board of commissioners, audit committee size, and audit tenure on audit report lag. This study uses a quantitative approach with a correlative method. The research population is consumer cyclicals sector companies listed in the Indonesia Stock Exchange (IDX) from 2018 to 2020. The sample selection process uses purposive sampling method which produces 78 samples of companies to be observed. The data analysis technique used the multiple linear regression method by running the Software Statistical Program for Social (SPSS) version 26.0. The results of the study explain that independent board of commissioners has a negative but not significant effect on the Audit Report Lag. Furthermore, audit committee size and audit tenure have a significant negative effect on audit report lag.

Availability
Inventory Code Barcode Call Number Location Status
2207000144T62753T627532022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T627532022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xxii, 119 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment