Tampilan Petugas: PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022)

PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022)

Main Authors:	Finna, Purwasih, Desy
Format:	Article info application/pdf eJournal
Bahasa:	eng
Terbitan:	Publika Citra Media , 2024
Subjects:	Audit Report Lag Company Age Audit Committee Kap's reputation
Online Access:	https://jurnal.publikacitramedia.com/index.php/jna/article/view/29 https://jurnal.publikacitramedia.com/index.php/jna/article/view/29/43

ctrlnum	article-29
fullrecord	<?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022)</title><creator>Finna</creator><creator>Purwasih, Desy</creator><subject lang="en-US">Audit Report Lag</subject><subject lang="en-US">Company Age</subject><subject lang="en-US">Audit Committee</subject><subject lang="en-US">Kap's reputation</subject><description lang="en-US">This research aims to determine and obtain empirical evidence of the influence of company age and audit committee on audit report lag, with reputation as a moderating variable in transportation sector service companies listed on the IDX in2018-2022. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research istransportation sector service companies registered on the BEI in 2018-2022 with 15 companies as the population, and the sample technique used was purposive sampling and 13 companies were sampled within 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research simultaneously show that company age and the audit committee have an effect on audit report lag and partially show that company age has no effect on audit report lag while the audit committee has an effect. against Audit Report Lag, and also Kap's reputation cannot moderate the age of the Company and the audit committee against audit report lag.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/29</identifier><identifier>10.62237/jna.v1i2.29</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 324-343</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/29/43</relation><rights lang="en-US">Copyright (c) 2024 Finna, Desy Purwasih</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-29</recordID></dc>
language	eng
format	Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal
author	Finna Purwasih, Desy
title	PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022)
publisher	Publika Citra Media
publishDate	2024
topic	Audit Report Lag Company Age Audit Committee Kap's reputation
url	https://jurnal.publikacitramedia.com/index.php/jna/article/view/29 https://jurnal.publikacitramedia.com/index.php/jna/article/view/29/43
contents	This research aims to determine and obtain empirical evidence of the influence of company age and audit committee on audit report lag, with reputation as a moderating variable in transportation sector service companies listed on the IDX in2018-2022. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research istransportation sector service companies registered on the BEI in 2018-2022 with 15 companies as the population, and the sample technique used was purposive sampling and 13 companies were sampled within 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research simultaneously show that company age and the audit committee have an effect on audit report lag and partially show that company age has no effect on audit report lag while the audit committee has an effect. against Audit Report Lag, and also Kap's reputation cannot moderate the age of the Company and the audit committee against audit report lag.
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library	publika citra media
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collection	Jurnal Nusa Akuntansi
repository_id	19891
subject_area	AKUNTANSI
city	KOTA TANGERANG
province	BANTEN
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first_indexed	2024-06-13T03:55:51Z
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PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022)

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