Image of Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, Dan Opini Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021 – 2023)
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CD Skripsi

Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, Dan Opini Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2021 – 2023)

ABSTRACT
Audit report delay is the audit completion time span measured based on the time difference between the annual book closing date and the audit report issuance date. The length of time required in the audit process can have an impact on decision making by various parties. Therefore, it is important for financial reports to be presented accurately and on time so that they can be useful for those who need the information. This research aims to test and analyze the effect of profitability, company size, audit committee, and audit opinion on audit report lag in the consumer cyclicals sector listed on the Indonesia Stock Exchange in 2021-2023. The population in this study was 164 companies engaged in the consumer cyclicals sector. The sampling technique in this study used the purposive sampling method and obtained a sample of 50 companies with a total of 150 observations. The data used in this study are secondary data in the form of annual financial reports for the period 2021-2023. This study uses multiple linear regression analysis techniques. The results of the study show that profitability has a negative effect on audit report lag, company size has a positive effect on audit report lag, audit committee has no effect on audit report lag and audit opinion has a negative effect on audit report lag. Further research can develop this study by adding other independent variables that theoretically have an effect on audit report lag such as auditor workload, operational complexity, KAP size and so on.
Keywords: Audit Report Lag, Profitability, Company Size, Audit Committee, Audit Opinion

Ketersediaan
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Perpustakaan Universitas Riau 2102110629
2102110629
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Informasi Detail
Judul Seri
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No. Panggil
2102110629
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110629
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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