CD Skripsi

Pengaruh Pergantian Auditor, Opini Audit, Reputasi Kap Dan Fee Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024)

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ABSTRACT
This study aims to examine the effect of Auditor Switching, Audit Opinion,
Public Accounting Firm Reputation and Audit Fees on Audit Report Lag
(Empirical Study on Property and Real Estate Companies Listed on the Indonesia
Stock Exchange in 2021-2024). The sample in this study were property and real
estate companies with the sample technique used was purposive sampling so that
there were 39 sample companies with 4 years of observation (156 observation
data). The type of data used in this study is secondary data through the company's
financial statements on the Indonesia Stock Exchange. Research method used is
quantitative and the analysis technique uses logistic regression analysis logistic
regression analysis assisted by the SPSS 25 application.
The results showed that the audit opinion variable had an effect on audit
report lag, while the auditor switching variable, KAP reputation and audit fees
had no effect on audit report lag.
Keywords: Audit Report Lag, Auditor Switching, Audit Opinion, KAP Reputation,
Audit Fee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113044

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113044

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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