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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PEGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, RAPAT KOMITE AUDIT DAN KEPEMILIKAN OPERASIONAL TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018) Aisyah Aisyah; Andreas Andreas; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to obtain empirical evidence about the influence of the complexity of the operations of the company. The type of data used in this study is secondary data. The population includes all mining companies listed on the Indonesia Stock Exchange from 2016 to 2018 that publish financial reports that show data that supports the analysis of the factors that affect the audit report lag. The number of samples in this study were 27 companies with a purposive sampling method. Further data analysis used multiple regression analysis and hypothesis testing with a significant level α = 0.05 with the help of the SPSS application program version 25.0. The results showed that the complexity of the company's operations had a significant effect on the audit report lag with a significant value of 0.002. Audit comet meetings have a significant effect on the audit report lag with a significant value of 0.014. Meanwhile, institutional ownership does not have an effect on the audit report lag because the significant value is 0.129.Keyword: Audit report lag, complexity of company operations, committee meetings, institutional ownership
Co-Authors Achmad Nasyori Achyar Zein Ade Sofa Agustina Listiawati, M.P. Ahda Mujahidah Aisyah Rusdin Aminullah Aminullah Andi Nur Fitriani Abubakar Andi Yahya Andreas Andreas Ani Wahyu Anisa Asnawati Asnawati Asra'i Maros Asriani Ilyas Aulia Insani Awaluddin Awaluddin Awaluddin Iwan Perdana Bayu Hendro Wicaksono Buyung Buyung Chairanisa Anwar Chairul Aftah Dewi Koryati Didin Mujahidin Dinda Shafa Na Dolly, Fajar Ifan Edith Greysia Eka Kumalasari ELIHAMI, ELIHAMI Endah Fitria Eni Defitriani Erlina Wiyanarti Erna Prihandiwati Esthy Rahman Asih Fahri Ali Ahzar Faradilla Safitri, Faradilla Fauzi Arif Lubis Fikri Intizhar Firnanelty, Firnanelty Harbani Pasolong Hasan Basri Said Hasan Basri Said Herlan Martono Herlina Susanti Hidayat, Muhammad Nizar Hudair Mattawang Ibnu Mulkani Isabella Hasiana, Isabella Iswadi Ibrahim Patunrengi Iswadi Iswadi Jaka Rachmadetin Jamanuddin Jamanuddin Joko Santoso Juliati Juliati Junarti Junarti Kiki Putriyani Kuat Heriyanto Lidya Novita Mailin Mailin Mawaddah Irham Mawardi Umar Melya Yosita Mhd. Andi Syahputra Michrun Nisa Mohammad Zen Rahfiludin Muh Shiddiq Maming Muhammad Ikhsan MUHAMMAD ILHAM Nadia Julianda Natariasari Riska Nila Berghuis Tamaela Nunung Nurjannah Nurasiah Nurasiah Nurdin Nurdin Nursamsiar Nursamsiar Pungky Ayu Artiani Radhia R Rahmah Daniah Rahmat Daim Harahap Ratiko Ratiko Relawati Relawati Rina Febriana Rina Sari Qurniawati Rina Sari Qurniawati, Rina Sari Riswan Jaenudin Sadali, Mohammad Isnaini Sahari, Alpi Sahibuddin A Gani Samsuri Samsuri Siska Musiam Sonny Sudiar, Sonny Sri Pujiyati Subarman Subarman sulaeman sulaeman Sultan Ali Sumiati Sumiati Sumiati Sumiati Suprianto Suprianto Suriani Suriani Suyatno Suyatno Tasman Tasman Tasman Tasman Totok Hestirianoto Triana Sri Hardjanti Umiyati jabri Wati Wati Wicaksono Wijaya Windi Pratiwi Yana Maolana Syah Yulfan Arif Nurohman Yulfan Arif Nurohman Yuli Purwanto Yusnaili Budianti Zulyadaini Zulyadaini