CD Skripsi

Pengaruh Kompleksitas Operasi, Pergantian Auditor Dan Investment Opportunities Terhadap Audit Report Lag (Studi Empris Pada Perusahaan Pertambangan Dan Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode

---

This study aims to examine and analyze the effect of operational
complexity, auditor turnover and investment opportunities on the audit report lag.
Operation complexity is measured using a dummy. Auditor turnover in this study
was measured using a dummy. And investment opportunities in this study are
measured using the market to book value of equity (MVE / BE) ratio.The
population in this study were mining and agricultural companies listed on the
Indonesia Stock Exchange in 2016-2018. The sample of this study was selected
with purposive sampling criteria so that 11 mining companies and 15 agricultural
companies were selected that met the criteria. Hypothesis testing is done using
multiple regression methods which are then analyzed using SPSS version 18.00 for
Windows.The results of this study indicate that the complexity of operations has a
significant effect on audit report lag in mining and agricultural companies on the
Indonesia Stock Exchange. Meanwhile, the change of auditors and investment
opportunities did not affect the audit report lag for mining and agricultural
companies on the Indonesia Stock Exchange.
Keywords: Operation Complexity, Auditor Change, Investment Opportunities,
Audit Report Lag

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0222)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0222)

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