Stephani Hizkia Samosir, . (2024) PENGARUH KARAKTERISTIK PERUSAHAAN, KARAKTERISTIK AUDITOR, DAN OPINI AUDIT 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 determine the effect of the effectiveness of the audit committee, operational complexity, KAP reputation, audit tenure, and audit opinion to audit report lag. This research uses a population of all companies in all industries listed on the Indonesian Stock Exchange. The data samples were determined using purposive sampling method and obtained 564 samples from non-financial companies listed on the Indonesia Stock Exchange (BEI). Hypothesis testing in this study used Multiple Linear Regression Analysis with the STATA program. The results of this test show that (1) the effectiveness of the audit committee has a significant negative effect on audit report lag, (2) operational complexity has no significant effect on audit report lag, (3) KAP reputation has a significant negative effect on audit report lag, (4) audit tenure has no significant effect on audit report lag, (5) specialization industrial auditor has nosignificant effect but have a marginal influence (α = 10%) on audit report lag, (6) audit opinion has a significant negative effect on audit report lag,
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112143] [Pembimbing: Dewi Darmastuti] [Penguji 1: Drs. Panubut Simorangkir] [Penguji 2: Rudi Ginting] |
| Uncontrolled Keywords: | the effectiveness of the audit committee, operational complexity, KAP reputation, audit tenure, audit opinion, audit report lag |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Stephani Hizkia Samosir |
| Date Deposited: | 20 Mar 2024 08:13 |
| Last Modified: | 20 Mar 2024 08:13 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28516 |
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