FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

Eugenia Ruth, . (2023) FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using quantitative study that aims to ensure empirically the influence of audit opinions, solvabilitas and company size on audit report lag. By using purposive sampling as a sample collection technique, 159 sample data were generated from 53 property and real estate sector companies listed on Indonesia Stock Exchange during the 2019-2021 period. Multiple linear regression data analysis technique used with panel data regression using STATA 16 software and a significance level of 5%. The results show that the audit opinions have a negative effect on audit report lag, solvabilitas has no effect on audit report lag and size company have positif effect on audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112207] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Mahendro Sumardjo] [Penguji 2: Retna Sari]
Uncontrolled Keywords: Audit Report Lag, Audit Opinion, Solvabilitas and Company Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Eugenia Ruth
Date Deposited: 26 Jan 2023 04:10
Last Modified: 26 Jan 2023 04:10
URI: http://repository.upnvj.ac.id/id/eprint/22452

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