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PENGARUH OPINI AUDIT, PERGANTIANAUDITOR DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Properti & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016 –2020)

ABSTRACT

This study aims to examine the effect of audit opinion, auditor switching,
auditor characteristics on audit report lag in property & real estate companies
listed on the Indonesia Stock Exchange (IDX) in 2016 – 2020. The independent
variables used in this study are audit opinion, auditor turnover, auditor
reputation, audit tenure, and auditor industry specialization, while the dependent
variable in this study is audit report lag.
This research is a quantitative study using secondary data in the form of
financial reports and independent auditor reports. The object of research in this
study is property & real estate companies listed on the Indonesia Stock Exchange
(IDX) in 2016 – 2020. The sampling technique in this study uses a purposive
sampling method, namely with certain criteria. The sample in this study was 39
companies. The data analysis technique used multiple linear regression analysis
with the help of the SPSS version 22 program for processing.
The results of this study showed that the independent variables audit
opinion and auditor industry specialization have a negative effect on audit report
lag, while the independent variable auditor switching has no effect on audit report
lag, the independent variables auditor reputation and audit tenure have a positive
effect on audit report lag.
Keywords: Audit report lag, audit opinion, auditor switching, auditor
reputation,audit tenure, auditor industry specialization.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 OKT a 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 113 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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