Larashati, Dinda (2019) Pengaruh Mekanisme Good Corporate Governance, Dan Profitabilitasterhadap Audit Report Lag Pada Perusahaan Perbankan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This research was conducted to determine whether the mechanism of good corporate governance and profitability affected the audit report lag of banking companies registered with Bank Indonesia (BI), especially in 2012-2017. The sampling method used was purposive sampling with a total sample of 44 banking companies. The data used in this study is financial statements originating from the Indonesia Stock Exchange (IDX). Data processing is done by descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. The software used in this study is SPSS Version 24. The results of the study show that the independent variable can explain the dependent variable by 5.4%, and for the other 94.6% explained by other factors. Partially, good corporate governance affects audit report lag. Meanwhile, profitability does not affect audit report lag. Keywords : audit report lag, good corporoate governance and profitability.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 18 Dec 2019 04:29 |
Last Modified: | 18 Dec 2019 04:29 |
URI: | http://eprints.perbanas.ac.id/id/eprint/5704 |
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