PENGARUH PROFITABILITAS, KEY AUDIT MATTERS DAN AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP AUDIT REPORT LAG

Irsyad Adam Fadhilah, . (2025) PENGARUH PROFITABILITAS, KEY AUDIT MATTERS DAN AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Examining the variables that affect audit report lag is the aim of this study. The study's independent variables are audit committee financial expertise, profitability, and important audit problems. The study's dependent variable, audit report lag, is determined by comparing the company's closing year to the date on which the independent audit report was released. The study's population consisted of 92 major consumer companies that were listed between 2022 and 2023 on the Indonesia Stock Exchange (IDX). Two years were spent in observation. Purposive sampling was utilized for sampling in this study, and 184 companies were selected based on predetermined standards. Using STATA Version 17 software, data analysis approaches include multiple linear regression models. The study's findings indicate that audit report latency is positively impacted by profitability, but not by major audit topics and audit committee financial expertise

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112215] [Pembimbing: Khoirul Aswar] [Penguji 1: Suparna Wijaya] [Penguji 2: Krisno Septyan]
Uncontrolled Keywords: Profitability, Key Audit Matters, Audit Committee Financial Expertise, Audit Report Lag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: IRSYAD ADAM FADHILAH
Date Deposited: 14 Feb 2025 14:44
Last Modified: 14 Feb 2025 14:44
URI: http://repository.upnvj.ac.id/id/eprint/34600

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