Skripsi

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2016-2019

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Penilaian

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Audit report lag can result in e reduced value of information on the report. This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and public ownership to audit report lag. The type of data used in this study is secondary data in the form of company annual report. Population of this research is LQ45 companies in Indonesia Stock Exchange during the period of 2016–2019. The sample selection used purposive sampling method with the total samples are 88 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, significant test parameters individually (t-test) and coefficient of determination (adjusted R2) with SPSS 26.0. The result of this study show that the institutional ownership affects positively and significantly on audit report lag. Managerial ownership affect positively and no significantly on audit report lag. Meanwhile, public relationship has no significant effect on audit report lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001486	T54246	T542462021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T542462021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xviii, 72 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

346.040 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Kepemilikan-Audit Report LAG

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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