SKRIPSI AKS

Pengaruh Penghindaran Pajak dan Tipe Auditorr Terhadap Audit Report Lag

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ABSTRACT

This study aims to determine the effect of tax avoidance auditor type on
audit report lag in manufacturing companies in the properties & real estate sector
listed on the Indonesia Stock Exchange in the 2019-2022 period. This research is a
type of quantitative research that uses secondary data in the form of a financial
statement or company annual report.
The sample in this study were 20 properties & real estate companies. The
data analysis technique in this study used a regression model selection test, classical
assumption test, panel data regression, and partial hypothesis testing (t test). Based
on the results of data analysis, it can be concluded that (1) tax avoidance has
significant effect on audit report lag, (2) the type auditor has no significant effect
on audit report lag, and the control variables are (3) firm size has negatif significant
effect on audit report lag, (4) leverage has no significant effect on audit report lag,
and (5) Inventory has no significant effect on audit report lag.
Keywords: Tax Avoidance, Auditor Type, Leverage, Company Size and Audit
Report Lag.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 MUT p 2024

Penerbit

2X6.2 : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 98 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

MUTIARA ZAHWA

Versi lain/terkait

Lampiran Berkas

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