CD Skripsi
Pengaruh Audit Tenure, Profitabilitas, Auditor Switching, Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)
ABSTRACT
This study aims to empirically examine the effect of Audit Tenure, Profitability, Auditor Switching, and Company Size on Audit Report Lag. The population of this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research sampling technique used purposive sampling. The research sample obtained was 24 companies. The analysis method used is multiple regression analysis method. The results of the study based on partial hypotesis testing show that Audit Tenure, Profitability, Auditor Switching have an effect on Audit Report Lag. While Company Size has no effect on Audit Report Lag.
Keywords: Audit Tenure; Profitability; Company Size; Auditor Switching
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