CD Skripsi

Pengaruh Financial Distress, Audit Tenure, Dan Auditor Specialization Terhadap Audit Report Lag Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Di Bursa Efek Indonesia Tahun 2017-2019

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ABSTRACT
This study aims to test and analyze the influence of Financial Distress,
Audit Tenure, and Auditor Specialization on Audit Report Lag. The population of
this research is Trading, Services, and Investment Companies on the Indonesia
Stock Exchange in 2017-2019 as many as 166 Companies. The samples used in
this study were as many as 53 companies. Sampling techniques are performed
using purposive sampling method. The analysis technique used is multiple linear
regression analysis using SPSS 23. The results of the R2 value coefficient of
determination (Adjusted RSquare) showed that the adjusted R Square value was
0.242 thus it can be concluded that audit report lag can be explained financial
distress, audit tenure and auditor specialization of 24.2 % while the remaining
75.8% is explained by other variables not observed in this study. The results
showed that Financial Distress influenced audit report lag with a significance
level of 0.000, Audit Tenure influenced Audit Report Lag with significance level
0.023, and Auditor Specialization influenced Audit Report Lag with significance
level 0.002. So the conclusion of this study is all hypotheses accepted.
Keywords : Financial Distress, Audit Tenure, Auditor Specialization

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0099)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0099)

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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