PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP AUDIT REPORT LAG PERUSAHAAN BASIC MATERIALS TAHUN 2015-2022

NURAINI, SITI (2024) PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP AUDIT REPORT LAG PERUSAHAAN BASIC MATERIALS TAHUN 2015-2022. S1 thesis, Universitas PGRI Madiun.

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Abstract

This research is motivated by the fact that some companies are unable to publish their audited financial reports on time. The delay in the publication of these financial reports is due to the length of time it takes to complete the audit of the financial reports. A company can be said to be experiencing an audit report lag if it is late in publishing its financial reports. The objective of this research was to see the influence of the characteristics of the board of commissioners towards the audit report lag of basic materials companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2022 period. This research used a quantitative approach. The secondary data used were the company's annual report, which can be obtained through www.idx.co.id and the official website of each company. This study used 96 basic materials companies from 2015-2022 period as the population. This study used a purposive sampling technique to obtain a sample of 37 companies. Multiple linear regression analysis was the analysis method used, and SPSS 24 was the analysis tool. The findings of this study indicate that board independence, board diligence and board size have a negative effect towards the company's audit report lag. While board financial expertise and female gender do not have a negative effect towards the company's audit report lag. Keywords: board financial expertise, board independence, board diligence, board size, female gender, audit report lag

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	board financial expertise; board independence; board diligence; board size, female gender, audit report lag
Subjects:	A Social Sciences > HC Economic History and Conditions A Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SITI NURAINI SITI
Date Deposited:	01 Oct 2024 04:56
Last Modified:	01 Oct 2024 04:56
URI:	http://eprint.unipma.ac.id/id/eprint/1961

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