PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PERGANTIAN MANAJEMEN, KOMPLEKSITAS PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

Rafpheala Caesa Bada, . (2024) PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PERGANTIAN MANAJEMEN, KOMPLEKSITAS PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional "Veteran" Jakarta.

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Abstract

This quantitative research aims to analyze the influence of public accounting firm size, management changes, company complexity, and company size on audit report lag. The population in this study consisted of LQ45 companies for the 2019-2022 period. There are 27 samples of LQ45 companies for the 2019-2022 period as research samples. Hypothesis testing in this study uses multiple linear regression using Stata version 17. The results of this study show that the size of the public accounting firm and company size have a significant negative influence on audit report lag, company complexity has a significant positive influence on audit report lag. Meanwhile, management change has no effect on audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112197] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Munasiron Miftah] [Penguji 2: Wisnu Julianto]
Uncontrolled Keywords: Audit Firm Size, Management Switching, Company Complexity, Firm Size, Audit Report Lag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rafpheala Caesa Bada
Date Deposited: 20 Mar 2024 08:49
Last Modified: 20 Mar 2024 08:49
URI: http://repository.upnvj.ac.id/id/eprint/28779

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