Wardi, Lalu Priya Ajinugraha (2019) Pengaruh Efektivitas Komite Audit Terhadap Audit Delay. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh efektivitas komite audit terhadap audit delay. Objek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Sebanyak 69 data berhasil dikumpulkan dengan metode purposive sampling. Analisis data dilakukan menggunakan metode analisis regresi berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa efektivitas komite audit yang diproksikan oleh ukuran komite audit, keahlian anggota komite audit, dan frekuensi rapat komite audit terbukti berpengaruh terhadap audit delay. Nilai adjusted R square (koefisien determinasi) sebesar 0,443. Artinya bahwa 44,3% variabel Audit Delay akan dipengaruhi oleh variabel bebasnya, yaitu Jumlah Anggota (X1), Frekuensi Pertemuan (X2), dan Keahlian (X3), sedangkan sisanya dijelaskan oleh variabel lain.
English Abstract
This study aims to examine the influence of audit committee effectiveness on audit delay and focusing on manufacturing companies registred on the Indonesia Stock Exchange in 2017. There are about 69 data were collected using purposive sampling method and were assessed using the multiple regression analysis method an application named SPSS. The results of thise study show that the effectiveness of audit committees proxied by the size of the audit committee, the skill of the audit committee members, and the frequency of audit committee meetings has been proved to have an influence on audit delay. The adjusted R-squared value (coefficient of determination) is 0.443 which means that 44.3% of Audit Delay variables will be influenced by the independent variables and they are, Number of Members (X1), Meeting Frequency (X2), and Skill (X3). Meanwhile the remainder is explained by other variables
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/189/051903668 |
| Uncontrolled Keywords: | Audit delay, efektivitas komite audit, Bursa Efek Indonesia, Audit delay, effectiveness of audit committee, Indonesia Stock Exchange |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Oct 2019 01:44 |
| Last Modified: | 21 Oct 2021 13:18 |
| URI: | http://repository.ub.ac.id/id/eprint/170142 |
Preview |
Text
Lalu Priya Ajinugraha Wardi.pdf Download (1MB) | Preview |
Actions (login required)
 |
View Item |