PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PROPORSI WANITA DALAM KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING

PUTRI, Wandita Nanda and GHOZALI, Imam (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN PROPORSI WANITA DALAM KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to examine the effect of firm size, profitability, and the proportion of women in the audit committee on audit report lag. either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange. audit report lag is one of ways to look at the timeliness of financial reporting which it is one of the qualitative characteristics of the relevant financial reporting. The data that used in this research is secondary data, that the financial statements and annual reports of 33 companies listed on the Indonesia Stock Exchange in 2010-2015. To prove the hypothesis, regression testing was used to see the direct effect, and the path analysis with Sobel test to see the indirect effect. However, before hypothesis test, this research had done classical assumption test and the result is that the regression model meet the classic assumption test. Simultaneous testing concluded that all independent variables together influence the dependent variable. Partial test results show that profitabilty, the proportion of women in the audit committee, and audit fee directly affect audit report lag. While based on the path analysis and Sobel test showed that only firm size have the indirect effect on audit report lag, through the audit fee.

Item Type:Thesis (Undergraduate)
Additional Information:audit report lag, company size, profitability, the proportion of women on its audit, the audit fee as an intervening variable.
Uncontrolled Keywords:audit report lag, company size, profitability, the proportion of women on its audit, the audit fee as an intervening variable.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:52508
Deposited By:INVALID USER
Deposited On:21 Mar 2017 08:32
Last Modified:21 Mar 2017 08:32

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