SKRIPSI AKS

PENGARUH CEO FINANCIAL EXPERTISE, COMPLEXITY OF CORPORATE, PROFITABILITAS, UKURAN KOMITE AUDIT, DAN UKURAN DEWAN KOMISARIS TERHADAP AUDIT REPORT LAG

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ABSTRACT This study aims to determine the effect of CEO Financial Expertise, Complexity of Corporate, Profitability, Audit Committee Size and Board of Commissioners Size on Audit Report Lag. This study is a quantitative study using secondary data obtained from the company's annual report. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange during 2018-2020. The sampling technique in this study used purposive sampling so as to get a sample of 19 companies and the number of observations as many as 57. The analysis technique of this research was panel data regression analysis and the processing was assisted by using Eviews 10. The results show that the CEO Financial Expertise variable is rejected because the hypothesis has a negative effect on Audit Report Lag, while the test results have a positive influence on Audit Report Lag, Complexity of Corporate, Profitability and Size of the Board of Commissioners variables have no effect on Audit Report Lag, while The size of the Audit Committee has a negative effect on the Audit Report Lag. Keywords: CEO Financial Expertise, Complexity of Corporate, Profitability, Size of the Audit Committee, Size of the Board of Commissioners, Audit Report Lag.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NUR p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 109 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nurul Choirunnisa

Versi lain/terkait

Lampiran Berkas

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