CD Skripsi

“Pengaruh Profitabilitas, Kompleksitas Operasional, Komite Audit, Audit Tenure Dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag (Arl)” (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

---

ABSTRACT
This study aims to examine the effect of profitability, operational complexity, audit committee, audit tenure, and public accounting firm reputation on audit report lag through annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data used is secondary data in the form of company's annual financial statements obtained from the IDX, with a population of 191 companies and 89 sample companies with observations for 3 consecutive years so that 267 objects of observation are obtained. The analytical method used is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5% with SPSS 26 application tools. The results show that the variables that affect audit report lag are only the profitability, audit tenure and reputation of the public accounting firm, while operational complexity and audit committee have no effect on audit report lag.
Keywords: profitability, operational complexity, audit committee, audit tenure, PAF reputation, audit report lag.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1802112323

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1802112323

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar