Pengaruh Komisaris Independen, Ukuran Komite Audit, Dan Kompetensi Komite Audit Terhadap Audit Report Lag Pada Perusahaan Manufaktur

Agustina, Dini Mualidah (2019) Pengaruh Komisaris Independen, Ukuran Komite Audit, Dan Kompetensi Komite Audit Terhadap Audit Report Lag Pada Perusahaan Manufaktur. Undergraduate thesis, STIEP Perbanas Surabaya.

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Abstract

This research aimed to determine the effect of independent commissioner, audit committee size, and competence of audit committee on audit report lag. The object of this research was manufacturing companies listed on Indonesia Stock Exchange during 2013- 2017. The independent variabel were independent commissioner, audit committee size, and competence of audit committee. This study using purposive sampling method to obtain a sample. Data analysis method used is multiple regression analysis. The result of this study indicated that independent commissioner and competence of audit committee has no effect on audit report lag but audit committee size has effect on audit report lag. Keywords: Audit Report Lag, Independent Commissioner, Audit Committee Size, Competence of Audit Committee.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 12 Sep 2019 02:52
Last Modified: 12 Sep 2019 02:52
URI: http://eprints.perbanas.ac.id/id/eprint/4567

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