Azhar Hidayatullah, . (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted with the aim to examine the effect of the variable Auditor Change, Company Size, and Audit Opinion on Audit Report Lag on all Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period with a total of 185 companies. After selecting the sample criteria using the purposive sampling method, there were 72 samples of Manufacturing companies with 200 secondary data used in this study. Data analysis in this study uses multiple linear regression to test and prove the research hypothesis with a significance value of 5%. The results showed the Auditor Change and Company Size variables did not affect the Audit Lag Report as evidenced by the significance value of more than 0.05. While the Audit Opinion variable has a significant effect on Audit Report Lag on the significance value below 0.05.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1610112182] [Pembimbing : Hamrul] [Penguji 1 : Masripah] [Penguji 2 : Wisnu Julianto] |
| Uncontrolled Keywords: | Audit Lag Report, Change of Auditors, Company Size, and Audit Opinion. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Azhar Hidayatullah |
| Date Deposited: | 13 Jan 2022 07:08 |
| Last Modified: | 13 Jan 2022 07:08 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8766 |
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- ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. (deposited 13 Jan 2022 07:08) [Currently Displayed]
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