PENGARUH LIKUIDITAS, KOMITE AUDIT, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

Muhammad Nazhif Faqih Zulfikar, . (2023) PENGARUH LIKUIDITAS, KOMITE AUDIT, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examine the effect of liquidity, audit committee, audit quality and firm size on audit report lag. In this study, audit report lag is measured based on the length of days it takes to receive an independent auditor's report on fiscal financial statements, in terms of the company's book closing date as of December 31 to the date recorded in the independent auditor's report. The sample in this study totaled 201 companies listed on the Indonesia Stock Exchange from 2019 to 2021, the sample in this study used purposive sampling. Testing the hypothesis in this study using Multiple Regression Analysis with the Stata 14 program, with a significance level of 5%. The results of this study are (1) liquidity has no effect on audit report lag. (2) audit committee has no effect on audit report lag (3) audit quality has negative effect on audit report lag (4) company size has positive effect on audit report lag. Keyword : Liquidity, Audit Committee, Audit Quality, Company Size

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112215] [Pembimbing: Wisnu Julianto] [Penguji 1: Masripah] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Liquidity, Audit Committee, Audit Quality, Company Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Nazhif Faqih Zulfikar
Date Deposited: 25 Jul 2023 03:36
Last Modified: 25 Jul 2023 03:36
URI: http://repository.upnvj.ac.id/id/eprint/24766

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