Gaviotha Salsabilla, . (2021) PENGARUH KOMPETENSI AUDITOR, KOMPLEKSITAS AUDIT, AUDIT TENURE, KUALITAS AUDIT, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative study that aims to determine the effect of auditor competence, audit complexity, audit tenure, audit quality, and audit opinion on audit report lag. This study uses auditors who work at Public Accounting Firms in the DKI Jakarta area as samples. Sampling using purposive sampling method with a total sample of 63 auditors who work at the Public Accounting Firm in the DKI Jakarta area. Hypothesis testing in this study used Partial Least Square (PLS) using the SmartPLS 3.0 program with a significance level of 0.05 and a t-value (two-tailed) of 1.96. The test results show that (1) there is no significant effect between auditor competence on audit report lag, (2) there is no significant effect between audit complexity and audit report lag, (3) there is a significant effect between audit tenure and audit report lag. , (4) there is no significant effect between audit quality on audit report lag, and (5) there is no significant effect between audit opinion on audit report lag.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | No. Panggil : 1710112065 Ketua Penguji : Noegrahini Lastiningsih Penguji 1 : Retna Sari Penguji 2 (Pembimbing) : Rudi Ginting |
| Uncontrolled Keywords: | Auditor Competence, Audit Complexity, Audit Tenure, Audit Quality, and Audit Opinion, Audit Report Lag. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Gaviotha Salsabilla |
| Date Deposited: | 21 Dec 2021 07:17 |
| Last Modified: | 21 Dec 2021 07:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/11663 |
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