CD Skripsi

Pengaruh Pergantian Auditor, Ukuran Perusahaan Dan Profitabilitas Terhadap Audit Report Lag Dengan Komite Audit Sebagai Variabel Moderating

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ABSTRACT
This study aims to examine and analyze the effect of auditor switching,
company size and profitability on audit report lag with audit committee as
moderating variable. This study uses quantitative methods.
The population of this study is companies in the consumer goods industry
sector, hotels, restaurants and tourism sub-sector companies and transportation
sub-sectors listed on the Indonesia Stock Exchange in 2016-2020, totaling 149
companies. Sampling was done by purposive sampling method so that a sample of
41 companies was obtained. Data analysis using multiple linear regression
analysis and moderated regression analysis with absolute difference value
approach.
The results of the study indicate that auditor switching and company size
do not affect audit report lag. Profitability has a negative effect on audit report
lag. The audit committee is unable to strengthen or weaken the effect of auditor
switching, company size and profitability on audit report lag.
Keywords: Audit Report Lag, Auditor Switching, Company Size, Profitability,
Audit Committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0051)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0051)

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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