Image of Pengaruh Auditor Switching, Financial Distress, Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
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Pengaruh Auditor Switching, Financial Distress, Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

This study aims to examine the effects of Auditor Switching, Financial Distress, and Company Size on Audit Report Lag. The population of this study consists of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022
Data were obtained from the official website of the Indonesia Stock Exchange and other related websites, as well as through a review of literature relevant to the research problem. The sample in this study consists of 17 companies observed over 3 years, resulting in a total of 51 samples. The sampling method used is purposive sampling, while the data processing method is multiple linear regression analysis using SPSS version 26.
The results show that Financial Distress and Company Size have an effect on Audit Report Lag, while Auditor Switching does not affect Audit Report Lag.

KEYWORD Auditor Switching, Financial Distress, Company Size, and Audit Report Lag

Ketersediaan
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Perpustakaan Universitas Riau 2002112827
2002112827
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112827
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112827
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
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Tidak tersedia versi lain

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