Rika, Lidyah (2020) THE EFFECT OF AUDIT COMMITTEE, INDEPENDENT COMMISSIONERS BOARD AND FIRM SIZE ON AUDIT DELAY THROUGH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE IN SHARIA BANK. THE EFFECT OF AUDIT COMMITTEE, INDEPENDENT COMMISSIONERS BOARD AND FIRM SIZE ON AUDIT DELAY THROUGH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE IN SHARIA BANK, 17 (2). ISSN 1567-214X
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Abstract
This study aims to determine the effect of the Audit Committee, Independent Commissioners Board and firm size on Audit Delay through Capital Structure as Intervening Variables in Sharia Banks for the 2014-2018 Period. The population in this study were all banks registered with Sharia Banks (BUS) during the study period, namely in 2014 to 2018, as many as 14 banks. The research sample of 13 banks were obtained by purposive sampling technique. Data analysis technique in this research is Path Analysis which uses IBM SPSS measurement tools. The result that the variables of the audit committee and the Independent Commissioners Board does not affect the capital structure and audit delay. While the firm size variable affects the capital structure and does not affect the audit delay. The capital structure variable in this study does not mediate the audit committee and independent board commissioner variables on audit delay, and mediate firm size on audit delay.
| Item Type: | Article |
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| Subjects: | Ekonomi dan Bisnis Islam > Perbankan Syariah |
| Depositing User: | Unnamed user with email uin@radenfatah.ac.id |
| Date Deposited: | 15 Oct 2022 02:31 |
| Last Modified: | 15 Oct 2022 02:31 |
| URI: | http://repository.radenfatah.ac.id/id/eprint/23097 |
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