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Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan Perbankan di Asia Tenggara

Ramadhani, Adhi Fitra (2020) Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan Perbankan di Asia Tenggara. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This research aims to review the influence of managerial ownership, institutional ownership, public ownership and foreign ownership of an audit report lag. The object of this study is the banking sector companies listed on the stock exchanges of ASEAN in each country. The independent variable used is managerial ownership, institutional ownership, public ownership and foreign ownership. This study using a method of purpose sampling to get a sample. research a method of analysis of data used is an analysis of multiple regression.This research result indicates that foreign ownership led to an audit report lag while managerial ownership, institutional ownership and public ownership will not affect audit report lag. Keyword: Audit Report Lag, Managerial Ownership, Institutional Ownership, Public Ownership And Foreign Ownership.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ADHI FITRA RAMADHANI
Date Deposited: 12 Apr 2021 11:55
Last Modified: 12 Apr 2021 11:55
URI: http://eprints.perbanas.ac.id/id/eprint/6769

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