PENGARUH AUDIT TENURE, OPINI AUDIT, DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG

Satyo Alan Budi Trisno, . (2022) PENGARUH AUDIT TENURE, OPINI AUDIT, DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze how the influence of audit tenure, audit opinion, and auditor reputation. to audit report lag. By using purposive sampling as a sampling technique, 476 samples were obtained from 165 companies in the consumer non-cyclicals and cyclicals sector listed on the Indonesia Stock Exchange in the period 2018 – 2020. The IBM SPSS Version 26 program was used to calculate the regression analysis used, namely regression multiple linear. The results of this study indicate that audit tenure has no effect on audit report lag, while audit opinion and auditor reputation have a negative effect on audit report lag. Then the independent and dependent variables in this study were able to explain 4.7% so that others were influenced by other factors. Keywords : audit tenure, audit opinion, auditor reputation, audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112012] [Pembimbing: Panubut Simorangkir] [Penguji 1: Khoirul Aswar] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: audit tenure, audit opinion, auditor reputation, audit report lag.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Satyo Alan Budi Trisno
Date Deposited: 27 Jul 2022 03:59
Last Modified: 27 Jul 2022 03:59
URI: http://repository.upnvj.ac.id/id/eprint/18763

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