Pengaruh Keterbacaan Catatan atas Laporan Keuangan (CALK), Keahlian Komite Audit, dan Audit Tenure Terhadap Keterlambatan Laporan Audit pada Sektor Properti (Studi pada Perusahaan property yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020)

Penulis

  • Jeremy Frando Leopold Hutabarat Universitas Brawijaya
  • Didied Affandy Universitas Brawijaya

DOI:

https://doi.org/10.58812/jmws.v3i05.1153

Kata Kunci:

Audit Report Lag, Audit Tenure, Keterbacaan Catatan atas Laporan Keuangan, Keahlian Komite Audit

Abstrak

Penelitian ini dilakukan untuk menguji adanya pengaruh keterbacaan Catatan Atas Laporan Keuangan (CALK), Keahlian Komite Audit, dan Audit Tenure terhadap Keterlambatan Laporan audit (Audit Report Lag) perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2020. Jenis data pada penelitian ini adalah data sekunder yang diperoleh melalui laman website Bursa Efek Indonesia ataupun website resmi masing – masing perusahaan. Sampel yang digunakan pada penelitian ini adalah perusahaan properti yang ditentukan melalui   purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi liner berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa keterbacaan CALK berpengaruh positif terhadap audit report lag, keahlian komite audit berpengaruh negative terhadap audit report lag, dan audit tenure tidak memiliki pengaruh apapun terhadap audit report lag.

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Unduhan

Diterbitkan

2024-05-31

Cara Mengutip

Hutabarat, J. F. L., & Affandy, D. (2024). Pengaruh Keterbacaan Catatan atas Laporan Keuangan (CALK), Keahlian Komite Audit, dan Audit Tenure Terhadap Keterlambatan Laporan Audit pada Sektor Properti (Studi pada Perusahaan property yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020). Jurnal Multidisiplin West Science, 3(05), 596–610. https://doi.org/10.58812/jmws.v3i05.1153

Terbitan

Vol 3 No 05 (2024): Jurnal Multidisiplin West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Jeremy Frando Leopold Hutabarat, Didied Affandy

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