Pratiwi, Vicky Tika (2012) Pengaruh Corporate Governance Terhadap Audit Report LAG. Other thesis, STIE Bank BPD Jateng.
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A.12.12. Vicky Tika Pratiwi 1A08.1201.pdf Download (2MB) |
Abstract
Audit report lag is an important issue because it will affect the timeliness of financial reporting which contains information used by the users of information in decission making. The longer audit report lag will reduce the investor confidence. This study aims to test empirically the influence of corporate governance to audit report lag in manufacturing companies listed on BEI. Corporate governance variables on this research are audit committee size, proportion of independent commissioner, and frequency of audit committee meetings. This study also used control variables, there are firm size, profitability, and olvability. The sampling method was purposive sampling. Sample of this research was 22 companies with observation periode 2008-2010 and analyzed by multiple linier egression.2 Adjusted R value on this research was 30,1%. The result showed that frequency of audit committee meetings has negative influence to audit report lag, while audit committee size and proportion of independent commissioner have no influence toaudit report lag.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | audit report lag, corporate governance, audit committee size, proportion of independent commissioner, and frequency of audit committee meetings |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:36 |
| Last Modified: | 19 Feb 2024 05:36 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1655 |
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