PENGARUH OWNERSHIP CONCENTRATION, LEVERAGE DAN INDEPENDENCE OF BOARD OF COMMISSIONERS TERHADAP AUDIT DELAY PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI (2010-2011)

HAMISANI, RIZKI (2013) PENGARUH OWNERSHIP CONCENTRATION, LEVERAGE DAN INDEPENDENCE OF BOARD OF COMMISSIONERS TERHADAP AUDIT DELAY PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI (2010-2011). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Rizki Hamisani, 2013: The effect of Ownership Concentration, Leverage and Independence of Board of Commissioners on Audit Delay of Listed Non Financial Companies in IDX(2010-2011). This study aims to get the empirical evidence on the influence of Ownership Concentration, Leverage and Independence of Board of Commissioners on Audit Delay. Factors tested in this study are Ownership Concentration, Leverage and Independence of Board of Commissioners as Independent variables and Audit Delay as dependent variabel. This study sample consists of 49 financial reports from 21 non financial companies listed in IDX in 2010 and 29 non financial companies listed in IDX in 2011. The data used in this study are secondary data and samples are selected using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of simultaneously hypothesis testing shows that independent variables which are Ownership Concentration, Leverage and Independence of Board of Commissioners affect Audit Delay simultaneously. Meanwhile, the partial result indicates that only Ownership Concentration affects Audit Delay, However, no evidence is found that Leverage and Independence of Board of Commissioners affect Audit Delay. This research has weaknesses on the total of observation years which is only two years and having only few samples. The next research is suggested to lengthen observation years and add more samples. Keywords: Ownership Concentration, Leverage, Independence of Board of Commissioners, Acceptable Audit Risk, Litigation Risk, Audit Delay

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I: Marsellisa Nindito, SE, Akt, M.Sc ; Pembimbing II: Tresno Eka Jaya, SE, M.Ak
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Keuangan (Financial Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	14 Mar 2018 04:11
Last Modified:	14 Mar 2018 04:11
URI:	http://repository.fe.unj.ac.id/id/eprint/3815

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