Tinumbia, Easty Safitry (2018) Pengaruh Karakteristik Perusahaan, Tata Kelola Perusahaan dan Ukuran KAP terhadap Timeline Penyampaian Laporan Keuangan dengan Audit Duration sebagai Variabel Mediasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan, tata kelola perusahaan dan ukuran KAP terhadap timeline penyampaian laporan keuangan dan menguji efek mediasi audit duration pada pengaruh karakteristik perusahaan, tata kelola perusahaan dan ukuran KAP terhadap terhadap timeline penyampaian laporan keuangan. Data penelitian yang dijadikan sampel sebanyak 692 di tahun 2014 dan 2015, yang diperoleh dengan metode purposive sampling. Penelitian ini termasuk penelitian kuantitatif dengan metode analisis yang digunakan adalah analisis jalur. Hasil pengujian hipotesis menunjukkan bahwa ukuran perusahaan, ukuran KAP, ukuran komite audit, dan frekuensi rapat komite audit mampu mempercepat penyampaian laporan keuangan. Selain itu, hasil analisis jalur menunjukkan bahwa tidak ada hubungan antara karakteristik perusahaan, tata kelola perusahaan, dan ukuran KAP terhadap timeline penyampaian laporan keuangan melalui audit duration.
English Abstract
This study aims to examine the influence of company characteristics consisting of company size, leverage, and profitability, corporate governance namely independent commissioners, and audit committee as measured by their size, expertise and frequency of meetings; and the size of public accounting firm on the timeline of financial statements submission. It also examines the mediation of audit duration in the influence of company characteristics, corporate governance and the size of public accounting firm on the timeline of the financial statements submission. The sample of this research is 692 data of 2014-2015, selected using purposive sampling method. The data of this quantitative research was analyzed using path analysis. The results of hypothesis testing show that the company size, size of public accounting firm, audit committee size, and frequency of audit committee meetings affect the timeline of the financial statements submission. In addition, the results of path analysis show that company characteristics, corporate governance, and size of public accounting firm do not influence the timeline of financial statements submission through audit duration.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/TIN/p/2018/041900474 |
| Uncontrolled Keywords: | AUDITING--ACCOUNTING |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 14 Aug 2019 04:44 |
| Last Modified: | 20 Apr 2022 06:29 |
| URI: | http://repository.ub.ac.id/id/eprint/171381 |
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