CD Skripsi

Pengaruh Spesialisasi Industri Auditor Dan Reputasi Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

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The purpose of this study is to empirically test the relationship between auditor industry specialization and auditor reputation on audit report lag in properties & real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The dependent variable used in this study is audit report lag. For independent variables, namely auditor industry specialization and auditor reputation. Control variables also used in this study are profitability, solvency, company size, company age and audit tenure. This study uses secondary data with a purposive sampling method to select the financial statements of properties & real estate companies in 2019-2022 listed on the Indonesia Stock Exchange. The companies listed totaled 48 with the sample used totaling 192. The analysis method used is multiple regression analysis. The classic assumption test is first carried out before conducting multiple regression testing. The results of this study indicate that the independent variable, namely auditor industry specialization, has a negative effect on audit report lag and auditor reputation has a positive effect on audit report lag.
Keywords: Audit report lag, auditor industry specialization, auditor reputation, profitability, solvency, company size, company age, audit tenure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112550

Penerbit

pekanaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112550

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

Vina

Versi lain/terkait

Lampiran Berkas

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