RAHMADAN, ZALISMAN (2023) PENGARUH GENDER DIVERSE AUDIT COMMITTEE, SIZE OF PUBLIC ACCOUNTANT FIRM, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG SERTA IMPLIKASINYA PADA HARGA SAHAM (Studi Empiris Pada Perusahaan Sektor Energy yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021). S1 thesis, UNIVERSITAS JAMBI.
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Abstract
Abstrak Tujuan penelitian ini menguji pengaruh keragaman gender komite audit, ukuran kantor akuntan publik, dan opini audit terhadap audit report lag, serta implikasinya terhadap harga saham. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di bursa efek Indonesia (IDX). Populasi penelitian 76 perusahaan. Teknik yang digunakan dalam penentuan sampel yaitu purposive sampling mengunakan tiga kriteria sehingga didapatkan 54 sampel. Analisis data menggunakan analisis SEM PLS. Hasil penelitian membuktikan bahwa ukuran kantor akuntan publik dan opini audit berpengaruh terhadap audit report lag, dan audit report lag berpengaruh terhadap harga saham dan ukuran kantor akuntan publik, opini audit berpengaruh terhadap harga saham yang dimediasi oleh audit report lag sedangkan keragaman gender komite audit tidak berpengaruh secara langsung dan tidak langsung terhadap audit report lag dan harga saham. Kata Kunci : Keberagaman Gender Komite Audit, Opini Audit, Ukuran Kantor Akuntan Publik, Audit Report Lag, Harga Saham ABSTRACT This study aims to examine the effect of gender diversity on audit committees, size of public accounting firms, audit opinions on audit report lag, and the implications for stock prices. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX). The research population is 76 companies. Number of samples using purposive sampling technique with three criteria and obtaining 54 samples. Data were analyzed using PLS-SEM analysis. The results of the study prove that size of public accountant and audit opinion have an effect on Audit Report Lag, and Audit Report Lag have an effect on stock prices and size of public accountant, audit opinions affect stock prices mediated by Audit Report Lag while the Gender-diverse audit Committee has no direct or indirect effect on Audit Report Lag and stock prices. Keyword: Gender diverse audit committee, size of public accountant firm, audit opinion on audit report lag, stock prices
Type: | Thesis (S1) |
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Uncontrolled Keywords: | Keberagaman Gender Komite Audit, Opini Audit, Ukuran Kantor Akuntan Publik, Audit Report Lag, Harga Saham |
Subjects: | L Education > L Education (General) |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | Rahmadan |
Date Deposited: | 03 Aug 2023 03:52 |
Last Modified: | 03 Aug 2023 03:52 |
URI: | https://repository.unja.ac.id/id/eprint/54651 |
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