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2020•Unpublished venueRequires access

Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan Perbankan di Asia Tenggara

Adhi Fitra Ramadhani

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Abstract

This research aims to review the influence of managerial ownership, institutional ownership, public ownership and foreign ownership of an audit report lag. The object of this study is the banking sector companies listed on the stock exchanges of ASEAN in each country. The independent variable used is managerial ownership, institutional ownership, public ownership and foreign ownership. This study using a method of purpose sampling to get a sample. research a method of analysis of data used is an analysis of multiple regression.This research result indicates that foreign ownership led to an audit report lag while managerial ownership, institutional ownership and public ownership will not affect audit report lag. Keyword: Audit Report Lag, Managerial Ownership, Institutional Ownership, Public Ownership And Foreign Ownership.

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What this paper is about

This research aims to review the influence of managerial ownership, institutional ownership, public ownership and foreign ownership of an audit report lag. The object of this study is the banking sector companies listed on the stock exchanges of ASEAN in each country. The independent variable used is managerial ownership, institutional ownership, public ownership and foreign ownership. This study using a method of purpose sampling to get a sample. research a method of analysis of data used is an analysis of multiple regression.This research result indicates that foreign ownership led to an audit report lag while managerial ownership, institutional ownership and public ownership will not affect audit report lag. Keyword: Audit Report Lag, Managerial Ownership, Institutional Ownership, Public Ownership And Foreign Ownership.

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Available abstract

This research aims to review the influence of managerial ownership, institutional ownership, public ownership and foreign ownership of an audit report lag. The object of this study is the banking sector companies listed on the stock exchanges of ASEAN in each country. The independent variable used is managerial ownership, institutional ownership, public ownership and foreign ownership. This study using a method of purpose sampling to get a sample. research a method of analysis of data used is an analysis of multiple regression.This research result indicates that foreign ownership led to an audit report lag while managerial ownership, institutional ownership and public ownership will not affect audit report lag. Keyword: Audit Report Lag, Managerial Ownership, Institutional Ownership, Public Ownership And Foreign Ownership.

Key concepts: Public ownership, Foreign ownership, Business, Accounting, Audit, Lag, Economics, Public economics

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