| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Isnania, Siti Akhrani |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Maemunah, Mey |
|
| dc.date |
2018-01-26 |
|
| dc.date.accessioned |
2019-09-12T07:04:58Z |
|
| dc.date.available |
2019-09-12T07:04:58Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9786 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24708 |
|
| dc.description |
Abstract. The purpose of this research is to determine the effect of audit committee, independent board of commissioners and reputation of Public Accounting Firm to audit report lag. This research uses description analysis methods and cuantitative by using multiple regression analysis. The sample of the research is 108 manufacturing company that are registeredat in Indonesia Stock Exchange (IDX) since 2014-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that audit committee and reputation of Public Accounting Firm have an effect on audit report lag, while independent board of commissioner has no effect on audit report lag. The researcher suggests for the next research to enrich the sample of the research, using others sampling method out of purposive sampling and using other independents variable that can effect audit report lag.Keywords: Audit Report Lag, Independent Board of Commissioners, Audit Committee, and Reputation of Public Accounting FirmAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, dewan komisaris independen dan reputasi Kantor Akuntan Publik (KAP) terhadap audit report lag. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan metode kuantitatif dengan menggunakan analisis regresi berganda. Sampel penelitian yang digunakan dalam penelitian ini adalah 108 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2015. Penentuan sampel penelitian menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa komite audit dan reputasi KAP berpengaruh terhadap audit report lag, sementara dewan komisaris independen tidak berpengaruh terhadap audit report lag. Peneliti menyarankan bagi penelitian selanjutnya untuk memperluas sampel penelitian, menggunakan metode penentuan sample selain purposive sampling, dan menggunakan variabel independen lainnya yang dapat mempengaruhi audit report lag. Kata kunci: Audit Report Lag, Dewan Komisaris Independen, Komite Audit dan Reputasi KAP |
|
| dc.description |
The purpose of this research is to determine the effect of audit committee, independent board of commissioners and reputation of Public Accounting Firm to audit report lag. This research uses description analysis methods and cuantitative by using multiple regression analysis. The sample of the research is 108 manufacturing company that are registeredat in Indonesia Stock Exchange (IDX) since 2014-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that audit committee and reputation of Public Accounting Firm have an effect on audit report lag, while independent board of commissioner has no effect on audit report lag. The researcher suggests for the next research to enrich the sample of the research, using others sampling method out of purposive sampling and using other independents variable that can effect audit report lag. Keywords: Audit Report Lag, Independent Board of Commissioners, Audit Committee, and Reputation of Public Accounting Firm |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9786/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 40-45 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 40-45 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Report Lag, Dewan Komisaris Independen, Komite Audit dan Reputasi KAP |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Report Lag, Dewan Komisaris Independen, Komite Audit dan Reputasi KAP |
|
| dc.title |
Pengaruh Komite Audit, Dewan Komisaris Independen dan Reputasi KAP Terhadap Audit Report Lag |
|
| dc.title |
Pengaruh Komite Audit, Dewan komisaris Independen dan Reputasi KAP terhadap Audit Report Lag |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
kuantitatif |
|
| dc.type |
|
|