CD Skripsi

Pengaruh Ukuran Perusahaan, Laba Rugi, Opini Audit, Dan Audit Tenure Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020)

---

ABSTRACK
Audit Report Lag is the length of time the completion of the audit is
measured from the closing date of the financial year to the date of completion of
the independent auditor's report. Punctuality is a must in the publication of
financial statements so that there are guarantees about the relevance of the
information in question.
This research aims to identify the influence of company size, profit and
loss, audit opinion, and tenure audit on audit report lag on mining sector
companies listed on the Indonesia Stock Exchange.
This research population was obtained using purposive sampling methods
in mining sector companies listed on the Indonesia Stock Exchange for the period
2016-2020. Based on the criteria that have been determined, a sample of 13
companies was obtained. The analysis method used is multiple linear regression
analysis with SPSS 25 application tools.
The results showed that the size of the company, profit and loss, and
tenure audits had a significant effect on audit report lag. While the audit opinion
does not show a significant influence on audit report lag.
Keywords: Audit report lag, mining sector companies, company size, profit and
loss, audit opinion, and tenure audit

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1802112028

Penerbit

: Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1802112028

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