SKRIPSI AKS

Antesedent Audit Report Lag (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

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ABSTRACT

This study aims to examine the effect of profitability, firm size, audit
committee effectiveness, operation complexity, audit opinion and KAP reputation
on audit report lag. The dependent variable in this study is the audit report lag.
The independent variables in this study are profitability, firm size, effectiveness of
the audit committee, complexity of operations, audit opinion and reputation of
KAP. The population in this study are all companies listed on the Indonesia Stock
Exchange (IDX) during the 2016-2020 period. The number of observations in this
study were 77 observations. The data used is secondary data in the form of
company annual reports. The data analysis method used in this study is multiple
linear regression analysis. The results of research with multiple linear regression
analysis show that audit opinion, has a negative effect on audit report lag,
company size, has a positive effect on audit report lag. Meanwhile, the variables
of, effectiveness of the audit committee, complexity of company operations, and
KAP reputation do not affect the audit report lag.
Keywords: Profitability, company size, audit committee effectiveness, operation

complexity, audit opinion, KAP reputation, audit report lag.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ANG a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 136 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Anggita Nur Arifah

Versi lain/terkait

Lampiran Berkas

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