Bagus Rizky Adhikurnianto, . (2025) PENGARUH KEY AUDIT MATTERS, AUDIT TENURE, dan FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study employs a quantitative approach to empirically examine the influence of Key Audit Matters, Audit Tenure, and Financial Distress on Audit Report Lag. The population consists of 85 companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. A total of 77 companies were selected as samples using purposive sampling, resulting in 231 panel data observations over three years. The data were analyzed using panel regression with STATA software at a 10% significance level. The findings reveal that Key Audit Matters do not have a significant effect on audit delay. In contrast, both Audit Tenure and Financial Distress are shown to significantly influence the timeliness of audit reporting. This research discusses each result in detail, provides theoretical justification, and outlines the practical implications of the findings.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No .Panggil ; 2110112233] [Pembimbing : Donny Maha Putra] [Penguji 1 : Munasiron Miftah] [Penguji 2 : Rahmasari Fahria] |
| Uncontrolled Keywords: | Key Audit Matters; Audit Tenure; Financial Distress; Audit Report Lag |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | BAGUS RIZKY ADHIKURNIANTO |
| Date Deposited: | 28 Aug 2025 14:31 |
| Last Modified: | 28 Aug 2025 14:31 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37580 |
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