Aniela Nania Margareth, . (2025) PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, BIAYA AUDIT, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative study that aims to determine the effect of key audit matters disclosure, audit fees, and public accounting firm reputation on audit report lag. The population in this study consists of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2022-2024. A total of 189 samples were obtained from 63 companies selected using the purposive sampling method. The hypotheses in this study were tested using multiple linear regression analysis with STATA 17 software at a 5% significance level. The results show that the disclosure of key audit matters has no significant effect on audit report lag, audit fees have a significant negative effect on audit report lag, and reputation of the public accounting firm has no effect on audit report lag.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112063] [Pembimbing: Satria Yudhia Wijaya] [Penguji 1: Munasiron Miftah] [Penguji 2: Danang Mintoyuwono] |
| Uncontrolled Keywords: | Audit Report Lag, Key Audit Matters, Audit Fee, Public Accounting Firm |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ANIELA NANIA MARGARETH |
| Date Deposited: | 08 Aug 2025 05:17 |
| Last Modified: | 08 Aug 2025 05:17 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37861 |
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