| NIM | C1C020039 |
|---|
| Namamhs | SALSABILA HANA SASEKA |
|---|
| Judul Artikel | Pengaruh Kinerja Keuangan dan Corporate Governance Terhadap Audit Report Lag |
|---|
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan corporate governance terhadap audit report lag, dengan metode kuantitatif. Kinerja keuangan diwakili oleh variabel profitabilitas dan solvabilitas, sedangkan corporate governance diwakili oleh variabel komposisi dewan komisaris, intensitas rapat komite audit, dan komposisi dewan direksi. Populasi dari penelitian ini adalah perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2019 – 2022, dengan menghasilkan 123 perusahaan sebagai sampel dan total observasi sebanyak 405 data. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan bantuan software Eviews 13. Hasil penelitian menunjukkan bahwa profitabilitas, solvabilitas, dan komposisi dewan direksi berpengaruh negatif terhadap audit report lag. Sementara itu, komposisi dewan komisaris dan intensitas rapat komite audit tidak berpengaruh terhadap audit report lag. Penelitian ini diharapkan dapat menjadi referensi bagi auditor dan perusahaan publik dalam mengatur strategi terbaik untuk meminimalisasi audit report lag yang terjadi, serta membantu regulator dalam mengkaji ulang peraturan terkait penyampaian laporan keuangan. |
|---|
| Abtrak (Bhs. Inggris) | This research aimed to analyze the influence of financial performance and corporate governance on audit report lag, using a quantitative method. Financial performance is represented by profitability and solvability variables, while corporate governance is represented by the composition of the board of commissioners, the intensity of audit committee meetings, and the composition of the board of directors. The population of this study was consumer cyclical sector companies listed on the Indonesia Stock Exchange in the period 2019-2022, resulting in 123 companies as samples and a total of 405 observation data. The data analysis technique used was panel data regression analysis with the assistance of Eviews 13 software. The research results show that profitability, solvability, and the composition of the board of directors have a negative influence on audit report lag. Meanwhile, the composition of the board of commissioners and the intensity of audit committee meetings do not influence the audit report lag. This research is expected to serve as a reference for auditors and public companies in formulating the best strategies to minimize audit report lag, as well as assisting regulators in reviewing regulations related to financial report submissions. |
|---|
| Kata kunci | audit report lag, profitabilitas, solvabilitas, dewan komisaris, komite audit, dewan direksi |
|---|
| Pembimbing 1 | Dr. Dewi Susilowati, M.Si., Ak., CA |
|---|
| Pembimbing 2 | |
|---|
| Pembimbing 3 | |
|---|
| Tahun | 2024 |
|---|
| Jumlah Halaman | 18 |
|---|
| Tgl. Entri | 2024-05-02 16:37:45.086524 |
|---|