| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Pramesti, Aprilia Shalsa Bella Dwi |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.date |
2020-08-25 |
|
| dc.date.accessioned |
2021-03-15T04:00:56Z |
|
| dc.date.available |
2021-03-15T04:00:56Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24406 |
|
| dc.identifier |
10.29313/.v6i2.24406 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29463 |
|
| dc.description |
Abstract. The purpose of this study is to examine how the effect of earnings quality on audit delay is moderated by the effectiveness of the audit committee in manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. The measurement of earnings quality is carried out by calculating the value of discretionary accruals. Audit delay measurement is done by calculating the abnormal audit delay value. And, measuring the effectiveness of the audit committee by calculating the value of each component on the composition, authority, resources, and diligence. Determination of the sample using a purposive sampling technique, the research sample used is 169 companies. The sample according to the research criteria was 13 companies, resulting in a total observation of 39 that corresponds to the criteria of the research variable. The analytical techniques used are simple regression to test the influence of the quality of profit with the audit delay. Furthermore, to know the influence of quality of return on the audit delay that is moderated by the effectiveness of the audit committee used a moderated regression analysis is used with a significance level of 5%. This study shows the results, first, there is a significant effect of earnings quality on audit delay. Also, the existence of the effectiveness of the audit committee as a moderating variable shows a negative direction, with an indication that, if the effectiveness of the audit committee is higher, it is considered to weaken the effect of earnings quality on audit delay.Keywords: Audit Delay, Audit Committee Effectiveness, Earnings QualityAbstrak. Tujuan penelitian ini adalah menguji bagaimana pengaruh kualitas laba terhadap audit delay dimoderasi oleh efektivitas komite audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2017 hingga tahun 2019. Pengukuran kualitas laba dilakukan dengan menghitung nilai discretionary accruals. Pengukuran audit delay dilakukan dengan menghitung nilai audit delay abnormal. Dan, pengukuran efektivitas komite audit dengan menghitung nilai setiap komponen pada composition, authority, resources, dan diligence. Penentuan sampel dengan teknik purposive sampling, maka sampel penelitian yang digunakan adalah sejumlah 169 perusahaan. Sampel yang sesuai dengan kriteria penelitian sejumlah 13 perusahaan, sehingga total pengamatan sejumlah 39 yang sesuai dengan kriteria variabel penelitian. Teknik analisis yang digunakan adalah regresi sederhana untuk menguji pengaruh kualitas laba dengan audit delay. Selanjutnya untuk mengetahui pengaruh kualitas laba terhadap audit delay yang dimoderasi dengan efektivitas komite audit, digunakan regresi moderated regression analysis yang tingkat signifikansinya sebesar 5%. Penelitian ini menunjukkan hasil, pertama terdapat pengaruh kualitas laba terhadap audit delay secara signifikan. Selain itu, adanya efektivitas komite audit sebagai variabel moderasi menunjukkan hasil arah negatif, dengan indikasi bahwa, jika nilai efektivitas komite audit semakin tinggi dianggap memperlemah pengaruh kualitas laba terhadap audit delay.Kata Kunci : Audit Delay, Efektivitas Komite Audit, Kualitas Laba |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24406/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/24406/4642 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 793-797 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 793-797 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Audit Delay, Efektivitas Komite Audit, Kualitas Laba |
|
| dc.title |
Pengaruh Kualitas Laba terhadap Audit Delay yang Dimoderasi oleh Efektivitas Komite Audit |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|