PENGARUH MEKANISME COPORATE GOVERNANCE TERHADAP AUDIT DELAY

Fernando Agus Mulyana, - (2017) PENGARUH MEKANISME COPORATE GOVERNANCE TERHADAP AUDIT DELAY. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI. Mekanisme corporate governance diproksikan dengan kepemilikan manajerial, dewan komisaris independen, dan komite audit. Audit delay diukur berdasarkan jumlah hari publikasi laporan keuangan terhitung dari tanggal tutup buku. Penelitian ini menggunakan ukuran perusahaan sebagai variable kontrol. Metode yang digunakan dalam penelitian ini yaitu statistik deskriptif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI, dan metode pengambilan sampel menggunakan metode purposive sampling. Sumber data pada penelitian ini yaitu data sekunder yang dikumpulkan dengan teknik dokumentasi, yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) atau website www.idx.co.id. Analisis data pada penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis regresi linier berganda dengan menggunakan aplikasi SPSS 24.0 maka dapat diketahui bahwa dewan komisaris independen mempengaruhi secara signifikan terhadap audit delay, dan tiga hipotesis lainya yaitu kepemilikan manajerial, dewan komisaris independen dan kepemillikan institusional tidak berpengaruh signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI.---This research aims to know the the influence of corporate governance mechanism towards audit delay in manufacturing companies listed at BEI. The mechanism of the corporate governance is proxied with managerial ownership, the Board of independent Commissioners, and the audit committee. The audit delay is measured by the number of days of publication of financial statements from the closing date of the book. This research uses the size of the company as a control variable. This research employs statistical descriptive method. The population of this research is the manufacturing companies listed on BEI, and sampling method used is the method of purposive sampling. The source of the data is secondary research data which were collected by using engineering documentation technique, which were obtained from the official website of the Indonesia stock exchange (idx) or the website of www.idx.co.id. The data were analyzed by using multiple linear regression analysis. Based on the results of the multiple linear regression analysis using SPSS application 24.0, then it can be seen that the Board of Independent Commissioners affects the audit delay significantly, and the other three hypotheses, that is managerial ownership, the Board of independent Commissioners, and institutional ownership do not bring significant effect towards the audit delay in the manufacturing companies listed at the BEI.

Item Type:	Thesis (S1)
Additional Information:	No panggil : S PEA Pembimbing l : Rozmita Dewi NIM : 1305434
Uncontrolled Keywords:	Kepemilikan Manajerial, Dewan Komisaris Independen Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan, Audit Delay
Subjects:	J Political Science > JC Political theory
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	DAM staf
Date Deposited:	16 Jan 2019 10:10
Last Modified:	16 Jan 2019 10:10
URI:	http://repository.upi.edu/id/eprint/33413

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