Image of PENGARUH AUDIT REPORT LAG, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada perusahaan consumer non–cyclical yang terdaftar di BEI tahun 2019 – 2023)

Skripsi

PENGARUH AUDIT REPORT LAG, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada perusahaan consumer non–cyclical yang terdaftar di BEI tahun 2019 – 2023)

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This study aims to examine the effect of audit report lag, good corporate governance which is proxied by institutional ownership, managerial ownership and independent board of commissioners, audit quality on firm value. The object of this research is non-cyclical consumer sector companies in 2019-2023. By using purposive sampling method, the number of samples of this study were 27 companies with a total of 135 observations. The independent variables are audit report lag. institutional ownership, managerial ownership, independent board of commissioners, and audit quality. Meanwhile, the dependent variable used is firm value. This research uses a quantitative approach with the type of data in the form of secondary data. The results showed that audit report lag, institutional ownership and managerial ownership had a significant effect with a positive direction on firm value, while the independent board of commissioners, and audit quality had a positive direction but did not have a significant effect. Keywords: Audit Report Lag, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Quality, Firm Value

Availability
Inventory Code Barcode Call Number Location Status
2507000502T165514T1655142025Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1655142025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xviii, 94 hlm.: ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
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