Farhan Sidiq Budiman, . (2024) PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to examine the influence of financial distress, audit tenure and solvency on audit report lag. The population in this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Sampling was carried out using the purposive sampling method by obtaining a sample of 68 companies from 92 companies. This research uses multiple linear regression analysis as a data analysis technique using STATA Version 12 software. The research results show that financial distress and solvency do not have a significant effect on audit report lag, while audit tenure has a significant negative effect on audit report lag. Keywords: Financial Distress, Audit Tenure, Solvency, Audit Report Lag
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No.Panggil: 2010112075] [Pembimbing: Rudi Ginting] [Penguji 1: Agus Maulana] [Penguji 2: Krisno Septyan] |
Uncontrolled Keywords: | Financial Distress, Audit Tenure, Solvency, Audit Report Lag |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Farhan Sidiq Budiman |
Date Deposited: | 21 Mar 2024 03:04 |
Last Modified: | 21 Mar 2024 03:04 |
URI: | http://repository.upnvj.ac.id/id/eprint/28887 |
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