SKRIPSI AKS

Pengaruh Rotasi Kap, Audit Tenure, Dan Prediksi Kebangkrutan Terhadap Audit Report Lag

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ABSTRACT

The purpose of this study was to determine the effect of the variables of Auditor
Rotation, Audit Tenure, and Bankruptcy Prediction on mining companies that have been
listed on the Indonesia Stock Exchange in 2015-2017. The data used in this research is
secondary data. The data analysis technique used is multiple regression analysis using the
SPSS 23 application.
The sample selection method used was purposive sampling, which obtained a sample
of 120 observational data, data analysis used quantitative analysis which included
descriptive analysis, classical assumption test consisting of normality test,
heteroscedasticity test, multicollinearity test, autocorrelation test, coefficient of
determination test, test F, multiple regression and t test.
Based on the data analysis that has been done, it is concluded that Auditor rotation
has a positive and significant effect on audit report lag, while audit tenure has a negative
effect on audit report lag, and bankruptcy prediction has a significant effect on audit report
lag.
Key words : Auditor rotation, Tenure Audit, Bankruptcy Prediction, Audit Report Lag.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 REG p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 45 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

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Regina Firly Karinda

Versi lain/terkait

Lampiran Berkas

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