CD-ROM

Pengaruh Ukuran Kap, Opini Audit, Dewan Komisaris Independen dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) (CD + Cetak)

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This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampling, the research sample was obtained 13 companies, with an observation period of 4 years. The method of analysis of this research is using the Multiple Regression Model. The results of this study indicate that the KAP size significance value is 0.000 and the audit opinion is 0.002 less than 0.05, which means that the KAP size and audit opinion have an effect on the audit report lag, while the significance value of the independent board of commissioners is 0.716 and the complexity of the company's operations is 0.144 more. greater than 0.05 indicates that the independent board of commissioners and the complexity of the company's operations have no effect on the audit report lag.
Key word : KAP size, audit opinion, independent commissioners, and the complexity of company operations, audit report lag

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

071 AKT2020 ISN p

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 4.864 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

071 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AUDIT REPORT LAG
KAP SIZE
AUDIT OPINION
INDEPENDENT COMMISSIONERS
THE COMPLEXITY OF COMPANY OPERATIONS

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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