CD Skripsi

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

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ABSTRACT
This study aims to test and re-analyze the factors that affect audit report lag. The
variables tested in this study include the effect of profitability, company size, audit
opinion, and audit tenure on audit report lag. The population in this study are
companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange
(IDX) for the period 2021-2023, with a total of 162 companies. The sample used in
this study was 80 companies, which were obtained using purposive sampling
technique. The total data analyzed includes 240 financial reports for three
consecutive years. Data analysis was performed using EViews software version 13.
The results showed that profitability has an effect on audit report lag. Company size
has an effect on audit report lag. Meanwhile, audit opinion has no effect on audit
report lag. On the other hand, audit tenure also affects audit report lag. So, the
conclusion of this study is that 3 hypotheses are accepted and 1 hypothesis is
rejected.
Keywords: Profitability, Company Size, Audit Opinion, Audit Tenure, Audit Report
Lag.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113120

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113120

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

daus

Versi lain/terkait

Lampiran Berkas

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