Adam, Rizqy Muhammad (2018) PENGARUH KINERJA KEUANGAN, NILAI PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK PERIODE 2014 – 2016. Undergraduate thesis, Universitas Pembangunan Jaya.
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Abstract
This study is aimed to test the influence of Financial Performance, Company Value and Ownership Structure on Audit Report Lag on Real Estate and Property Company listed in Indonesia Stock Exchange, also to know which benchmarks that has the most effect to audit report lag. The conducted research used a sample of service company on real estate and property field listed in Indonesia Stock Exchange with the period 2014 until 2016. During the period, the number of companies obtained that meet the criteria for a sample of 34 companies. With using purposive sampling method and collecting the data, obtained as many as 102 researches. The type of used data are secondary data sourced from financial data in Indonesia Stock Exchange. The research results showed that 1) Financial Performance has no positive effect on Audit Report Lag. 2) Company Value has no positive effect on Audit Report Lag. 3) Ownership Structure has a positive effect on Audit Report Lag. With this research, is expected to provide significant implications for the parties involved in assessing and predicting the audit report lag. For further research is suggested that profitability variable can be used as a moderator between firm size and audit report lag. Keywords : Audit Report Lag, Financial Performance, Company Value, Ownership Structure
| Item Type: | Karya Tulis Ilmiah (KTI) (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Fakultas Humaniora dan Bisnis > Prodi Akuntansi |
| Depositing User: | Mrs Viviana Sukirno |
| Date Deposited: | 19 Oct 2020 08:03 |
| Last Modified: | 19 Oct 2020 08:03 |
| URI: | http://eprints.upj.ac.id/id/eprint/647 |
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